ROCKINGHAM COUNTY SCHOOLS PROPOSED BUDGET

Transcription

1 ROCKINGHAM COUNTY SCHOOLS PROPOSED BUDGET

2 ROCKINGHAM COUNTY SCHOOLS PROPOSED BUDGET SUMMARY Proposed Without Reductions State Public School Fund $ 77,840, Local Current Expense Fund 19,098, Federal Grant Fund 10,267, Capital Outlay Fund 2,865, School Food Service Fund 7,099, School Age Child Care Fund 601, Child Nutrition Agency Fund 501, Other Restricted Funds 5,707, Total Budget $ 123,982,176.22

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14 CHANGES IN CURRENT EXPENSE ALLOCATIONS FROM COUNTY YEAR ENDED ALLOCATION % OF COUNTY INCREASE FROM % CHANGE IN CONSUMER 1992 ALLOCATION JUNE 30: PROPERTY TAX LEVIES PRIOR YEAR INCREASE PRICE INDEX IN CURRENT DOLLARS 1992 $ 8,031, % $ 218, % 3.0% $ 8,031, $ 8,251, % $ 219, % 3.0% $ 8,272, * $ 8,776, % $ 524, % 2.7% $ 8,520, $ 9,491, % $ 715, % 2.5% $ 8,751, $ 10,031, % $ 540, % 3.3% $ 8,969, $ 10,655, % $ 623, % 1.7% $ 9,265, $ 11,526, % $ 869, % 1.6% $ 9,423, $ 12,031, % $ 505, % 2.7% $ 9,988, $ 12,531, % $ 500, % 3.4% $ 10,258, $ 13,100, % $ 568, % 1.6% $ 10,607, ** $ 12,593, % $ (506,705) <3.8%> 2.4% $ 10,776, $ 13,366, % $ 773, % 1.9% $ 11,035, $ 13,926, % $ 560, % 3.3% $ 11,245, $ 13,931, % $ 4, % 3.4% $ 11,616, $ 14,697, % $ 766, % 3.2% $ 12,011, $ 15,102, % $ 405, % 2.8% $ 12,395, $ 15,707, % $ 604, % 3.8% $ 12,742, $ 15,981, % $ 274, % <.4%> $ 12,691, $ 15,834, % $ (147,033) <1.0%> 1.6% $ 12,894, $ 15,834, % $ - 0.0% 3.2% $ 13,307, $ 15,834, % $ - 0.0% 2.1% $ 13,586, $ 15,834, % $ - 0.0% 1.5% $ 13,790, $ 15,834, % $ - 0.0% 1.6% $ 14,011, $ 15,834, % $ - 0.0% 0.1% $ 14,025, $ 15,834,840 N/A $ - 0.0% * 1ST YEAR OF MERGER AND 5 YEAR PLAN N/A = NOT AVAILABLE ** The original allocation was $13,246,690 was later reduced when the governor withheld county reimbursements $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 $4,000,000 $6,000,000 $8,000,000 SEE CHART ON NEXT PAGE

15 DOLLARS $18,000,000 $16,000,000 $14,000,000 ALLOCATION $12,000,000 $10,000,000 $8,000, ALLOCATION IN CURRENT DOLLARS $6,000,000 $4,000,000 FISCAL YEAR

16 PER PUPIL COUNTY APPROPRIATIONS AND SUPPLEMENT TAXES FOR CURRENT EXPENSE YEAR ENDED LOCAL PER PUPIL RANK STATE AVERAGE COUNTY JUNE 30: COUNTY APPROPRIATION IN THE STATE APPROPRIATION PER PUPIL 1993 $ $ $ $ $ $ $ $ $ **2002 $ $ $ $ $ $ 1, $ 1, $ 1, $ 1, $ 1, $ 1, $ 1, $ 1, $ 1, $ 1, Source: North Carolina Department of Public Instruction Statistical Survey ** This was later reduced to $ due to State budget crisis, and governor withholding county reimbursements N/A - Not Available SEE CHARTS ON NEXT PAGE

17 DOLLARS PER PUPIL RANK IN THE STATE PER PUPIL COUNTY APPROPRIATIONS AND SUPPLEMENT TAXES FOR CURRENT EXPENSE ** Y $1,800 $1,600 $1,400 $1,200 $1,000 $800 $600 $400 $200 PER PUPIL COUNTY APPROPRIATIONS AND SUPPLEMENT TAXES FOR CURRENT EXPENSE ** LOCAL PER PUPIL COUNTY APPROPRIATION STATE AVERAGE COUNTY APPROPRIATION PER PUPIL FISCAL YEAR

18 Capital Outlay 1985 Capital Outlay Since in Current Dollars Difference Merger $ 1,246,819 $ 1,246,819 $ $ 1,092,003 $ 1,291,704 $ 199, $ 1,011,076 $ 1,316,247 $ 305, $ 949,200 $ 1,363,632 $ 414, $ 1,090,124 $ 1,419,541 $ 329, $ 931,875 $ 1,487,679 $ 555, $ 1,071,656 $ 1,568,013 $ 496, $ 1,046,993 $ 1,633,870 $ 586, $ 1,068,656 $ 1,682,886 $ 614,230 $ 614, $ 1,068,656 $ 1,733,372 $ 664,716 $ 664, $ 1,068,656 $ 1,780,173 $ 711,517 $ 711, $ 1,168,656 $ 1,824,677 $ 656,021 $ 656, $ 1,068,656 $ 1,884,891 $ 816,235 $ 816, $ 1,068,656 $ 1,916,934 $ 848,278 $ 848, * $ 1,335,820 $ 1,947,605 $ 611,785 $ 611, $ 1,669,775 $ 2,000,190 $ 330,415 $ 330, $ 1,669,774 $ 2,068,196 $ 398,422 $ 398, $ 1,669,775 $ 2,101,288 $ 431,513 $ 431, $ 1,369,775 $ 2,151,718 $ 781,943 $ 781, $ 1,069,775 $ 2,192,600 $ 1,122,825 $ 1,122, $ 1,269,775 $ 2,264,956 $ 995,181 $ 995, $ 1,269,775 $ 2,341,964 $ 1,072,189 $ 1,072, $ 1,269,775 $ 2,400,543 $ 1,130,738 $ 1,147, $ 1,273,000 $ 2,472,529 $ 1,202,754 $ 1,211, $ 1,269,775 $ 2,578,994 $ 1,309,219 $ 1,309, $ 1,151,525 $ 2,568,678 $ 1,417,153 $ 1,417, $ 1,151,525 $ 2,609,777 $ 1,458,252 $ 1,458, $ 1,151,525 $ 2,693,290 $ 1,541,765 $ 1,541, $ 1,151,525 $ 2,749,849 $ 1,598,324 $ 1,598, $ 1,151,525 $ 2,791,097 $ 1,639,572 $ 1,639, $ 882,525 $ 2,835,755 $ 1,953,230 $ 1,953, $ 1,285,401 $ 2,838,591 $ 1,553,190 $ 1,553,190 $ 27,747,226 $ 24,884,687 $2,800,000 $2,600,000 D $2,400,000 O$2,200,000 L $2,000,000 $1,800,000 L $1,600,000 A $1,400,000 $1,200,000 $1,000,000 $800,000 CAPITAL COMPARISONS Capital Outlay 1985 Capital Outlay in Current Dollars FISCAL YEAR

19 CURRENT EXPENSE ALLOCATIONS TO ROCKINGHAM COUNTY SCHOOLS AND STATE AVERAGE ALLOCATIONS PER NCACC BUDGET AND TAXATION SURVEY NCACC ROCKINGHAM COUNTY AVERAGE SCHOOLS ALLOTMENT ADM DIFFERENCE $721 $ , , , , ,247 (71,235) ,249 28, , , , , , , ,529 2,164, , ,759 2,258, , ,815 1,718, , ,730 2,062, , ,725 1,973, , ,583 2,056, , ,438 3,493, , ,864 3,382, , ,679 4,678, , ,527 4,463, , ,388 4,083, , ,179 3,518, , ,013 3,786, , ,807 3,778, , N/A $ 44,869,065 *At the time of merger, the county commissioners set a goal of funding the school system at the NCACC average. This column represents the shortage of funding for each year by not maintaining that funding level SEE CHART ON NEXT PAGE

20 NCACC AVERAGE ROCKINGHAM COUNTY SCHOOLS ALLOTMENT

21 Percent at or above Level IV ROCKINGHAM COUNTY SCHOOLS DEPICTING THE PERCENT AT OR ABOVE LEVEL IV COMBINED GRADES READING MATH STATE RD STATE MA READING MATH STATE RD STATE MA New Tests

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23 STATE PUBLIC SCHOOL FUND PROPOSED ACCOUNT CODE DESCRIPTION BUDGET BUDGET REVENUE Allocation for SPSF 77,151,670 75,790, Allocation for SPSF Technology 325, , Indian Gaming Textbooks 363, ,831 COMMENTS Total 77,840,515 76,494,346 Reorganized ITS/ESL/AIG/Instructional Coaches (PRC 001) (488,434) Close one school (1/2 local PRC 003, 1/2 state PRC 005) (247,500) Reduction of guiance services (PRC 007) (130,000) Change Calendar to 168 (PRC 027) (240,000) Eliminate Psychologists Contracts (PRC 032) (39,000) Change Calendar to 168 (PRC 056) (104,160) Reorganize alternative program (PRC 068) (237,000) Total State Public School Funds cuts (1,486,094) 1

24 STATE PUBLIC SCHOOL FUND 001 CLASSROOM TEACHERS PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Teacher 23,250,000 23,500,000 Salary for approximately teachers Salary - ROTC Teacher 240, ,000 Salary for 4.48 ROTC Instructors - other portion paid from Fund New Teacher Orientation 20,000 20, Salary - Master Teacher 680, ,000 Salary for 14 lead teachers Held Harmless Salary 97,000 97,000 Held harmless due to Session Law Employers Soc. Sec. Cost 1,858,000 1,877,000 Budgeted at 7.65% Employers Retirement Cost 3,721,000 3,735,000 Budgeted at 15.32% Employers Hospital Cost 2,981,000 2,975,000 Budgeted at $5,471/employee (544.78) Salary - CTE Teacher 11,625 11,625 Salary for 0.25 vocational teachers Employers Soc. Sec. Cost Budgeted at 7.65% Employers Retirement Cost 1,800 1,800 Budgeted at 15.32% Employers Hospital Cost 1,400 1,400 Budgeted at $5,471/employee (0.25) Salary - Exceptional Children Teacher 1,103,000 1,103,000 Salary for 20 EC teachers Held Harmless Salary 10,000 10,000 Held harmless due to Session Law Employers Soc. Sec. Cost 85,200 85,200 Budgeted at 7.65% Employers Retirement Cost 170, ,000 Budgeted at 15.32% Employers Hospital Cost 113, ,000 Budgeted at $5,471/employee (20) Salary - AG Teacher 480, ,000 Salary for 9 AIG teachers Held Harmless Salary 5,900 5,500 Held harmless due to Session Law Employers Soc. Sec. Cost 38,000 38,000 Budgeted at 7.65% Employers Retirement Cost 75,000 75,000 Budgeted at 15.32% Employers Hospital Cost 50,000 55,000 Budgeted at $5,471/employee (9) Salary - ESL Teacher 490, ,000 Salary for 9.94 ESL teachers Employers Soc. Sec. Cost 40,000 40,000 Budgeted at 7.65% Employers Retirement Cost 77,000 77,000 Budgeted at 15.32% Employers Hospital Cost 57,000 57,000 Budgeted at $5,471/employee (9.94) Salary - Alternative Teacher 80,000 80,000 Salary for 2 alternative teachers Employers Soc. Sec. Cost 7,000 7,000 Budgeted at 7.65% Employers Retirement Cost 15,000 15,000 Budgeted at 15.32% 2

25 Employers Hospital Cost 11,000 11,000 Budgeted at $5,471/employee (2) Total 35,769,825 36,069,425 Reorganized ITS/ESL/AIG/Instructional Coaches (PRC 001) (488,434) Budgeted amount 35,281,391 Current budgeted above positions At allotted ADM of positions At expected ADM of positions For planning allotment, we were reduced approximately 10 teachers due to ADM decreases. We are expecting a further decrease of approximately teachers in due to ADM decreases. This will be an expected total reduction of teachers for the fiscal year of We also are planning on transfering 8 teacher positions from PRC 001 to PRC 020 Foreign Exchange Teachers for the SPLASH program. The state decided to discontinue the discretionary reversion. They decided on the reversion amounts and where to make the reversions. PRC 001 provides guaranteed funding of Salaries for classroom teachers. To qualify, an individual must spend a major portion of the school days providing classroom instruction and shall not be assigned to administrative duties in either the central or school office This allotment is a position allotment based upon the following formula. Teachers are allotted based on one per the following number of students, and rounded to the nearest 1/2 position. The statewide average teacher salary including benefits is $59,945, it has not been determined for Budgets are based on current salaries Allotments are based upon the following figures: Grade Kindergarten 1 per 18 in ADM 1 1 per 16 in ADM per 17 in ADM per 24 in ADM per 23 in ADM 9 1 per 26.5 per ADM 3

26 per 29 per ADM Math/Science/Computer Teachers 1 per county or based on sub agreements. The planning teacher allotment for based on planning ADM of 12,732 is teachers. Subtracting the eight tranfers to PRC 020 leaves teachers. Our budget is currently at positions. We are expecting a total decrease of approximately teachers in due to ADM decreases. PRC 001 expected teacher allotment based on ADM of 12,501 is approximately

27 STATE PUBLIC SCHOOL FUND 002 CENTRAL OFFICE ADMINISTRATION PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Director 162, ,662 Up to 2 employees Employers Soc. Sec. Cost 12,411 15,167 Budgeted at 7.65% Employers Retirement Cost 24,855 30,156 Budgeted at 15.32% Employers Hospital Cost 10,942 10,942 Budgeted at $5,471/employee (2) Salary - Finance Officer Employers Soc. Sec. Cost - - Budgeted at 7.65% Employers Retirement Cost - - Budgeted at 15.32% Employers Hospital Cost - - Budgeted at $5,471/employee Salary - Personnel Director 96,340 96,340 1 position Employers Soc. Sec. Cost 7,370 7,370 Budgeted at 7.65% Employers Retirement Cost 14,760 14,760 Budgeted at 15.32% Employers Hospital Cost 5,471 5,471 Budgeted at $5,471/employee (1) Salary - Superintendent 128, ,652 1 position Salary - Assistant Superintendents 277, ,537 3 positions Employers Soc. Sec. Cost 31,074 31,074 Budgeted at 7.65% Employers Retirement Cost 62,228 62,228 Budgeted at 15.32% Employers Hospital Cost 16,413 16,413 Budgeted at $5,471/employee (3) Salary - Director 45,000 45,000 Child Nutrition Director (.5) - move additional to child nutrition Employers Soc. Sec. Cost 3,443 3,443 Budgeted at 7.65% Employers Retirement Cost 6,895 6,895 Budgeted at 15.32% Employers Hospital Cost 2,736 2,736 Budgeted at $5,471/employee Total 908, ,846 5

28 Provides funding for salaries and benefits for central office administration. This category is used to pay for personnel including: Superintendent Directors/Supervisors/Coordinators Associate and Assistant Superintendents Finance Officer Child Nutrition Supervisors/Managers Maintenance Supervisors Transportation Directors Funds cannot be expended for any of the above personnel outside of their allotment category. This allotment does not cover all directors. The remaining cost is budgeted in local funds. 6

29 STATE PUBLIC SCHOOL FUND 003 NON-INSTRUCTIONAL SUPPORT PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Office Personnel 119, ,200 Office of the Principal. (3) Employers Soc. Sec. Cost 9,162 8,966 Budgeted at 7.65% Employers Retirement Cost 18,348 17,955 Budgeted at 15.32% Employers Hospital Cost 16,413 16,413 Budgeted at $5,471/employee (3) Salary - Office Personnel Employers Soc. Sec. Cost - - Budgeted at 7.65% Employers Retirement Cost - - Budgeted at 15.32% Employers Hospital Cost - - Budgeted at $5,471/employee Salary - Clerical 27,648 27,648 1 position Employers Soc. Sec. Cost 2,116 2,116 Budgeted at 7.65% Employers Retirement Cost 4,236 4,236 Budgeted at 15.32% Employers Hospital Cost 5,471 5,471 Budgeted at $5,471/employee (1) Salary - Office Personnel Employers Soc. Sec. Cost - - Budgeted at 7.65% Employers Retirement Cost - - Budgeted at 15.32% Employers Hospital Cost - - Budgeted at $5,471/employee Salary - Custodian 1,811,642 1,799, positions Employers Soc. Sec. Cost 138, ,793 Budgeted at 7.65% Employers Retirement Cost 277, ,954 Budgeted at 15.32% Employers Hospital Cost 431, ,375 Budgeted at $5,471/employee (78.85) Contracted Services - Custodial - - Custodial trade in's for contracted services Salary - Office Personnel Employers Soc. Sec. Cost - - Budgeted at 7.65% Employers Retirement Cost - - Budgeted at 15.32% Employers Hospital Cost - - Budgeted at $5,471 employee Salary - Clerical 89,415 89,415 2 positions Employers Soc. Sec. Cost 6,841 6,841 Budgeted at 7.65% Employers Retirement Cost 13,699 13,699 Budgeted at 15.32% Employers Hospital Cost 16,413 16,413 Budgeted at $5,471/employee (2) 7

30 Salary - Office Personnel 43,449 43,449 1 position Employers Soc. Sec. Cost 3,324 3,324 Budgeted at 7.65% Employers Retirement Cost 6,657 6,657 Budgeted at 15.32% Employers Hospital Cost 5,471 5,471 Budgeted at $5,471/employee (1) Salary - Office Personnel 43,111 43,111 1 position Employers Soc. Sec. Cost 3,298 3,298 Budgeted at 7.65% Employers Retirement Cost 6,605 6,605 Budgeted at 15.32% Employers Hospital Cost 5,471 5,471 Budgeted at $5,471/employee (1) Total 3,106,079 3,098,160 At allotted ADM of ,058,099 At expected ADM of ,002,615 Explanation: Provides funding for non-instructional support personnel and associated benefits. This is a dollar allotment and may be used at the central office or at individual schools. These funds may be used for: - Clerical - Custodians - Substitutes Other Costs - these are the rates as the rates have not yet been determined. Benefits FICA (7.65%) Retirement (15.32%) Hospitalization ($5,471/yr) State funds pay for clerical and custodians. Additional clerical and custodians and all substitutes are paid from local funds and low wealth funds. POSITIONS: Paid from State & Local Non-Instructional Support Schools Clerical (+2 at each High School) Powerschool Clerical Receptionists Clerical (1 at each High & Middle School) Guidance Clerical (1 at each High & Middle School) Custodians (899 months) Central Office Note: SCORE's clerical positions are paid from PRC-068 Rockingham County Early College High School clerical positions are paid from PRC-055 8

31 STATE PUBLIC SCHOOL FUND 005 SCHOOL BUILDING ADMINISTRATION PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Principal 1,565,000 1,565, Principals Salary - Assistant Principal 625, , months of Assistant Principals Held Harmless Salary 25,900 20,900 Held harmless due to Session Law Employers Soc.Sec. Cost 170, ,000 Budgeted at 7.65% Employers Retirement Cost 340, ,000 Budgeted at 15.32% Employers Hospital Cost 203, ,626 Budgeted at $5,471/employee (37) Total 2,929,575 2,927,526 Close one school (1/2 local PRC 003, 1/2 state PRC 005) (247,500) Budgeted amount 2,682,075 At allotted ADM of months of employment At expected ADM of months of employment Explanation: Provides funding for salaries including benefits for principals and assistant principals. Each LEA is entitled to months of employment. The months of employment allotted are based on the formulas listed below Each school with 100 or more pupils or seven or more full-time state paid teachers is entitled to twelve months of employment for a principal. Assistant principals are allotted at one month of employment per ADM rounded to the nearest whole month. The state allots 2 years of principal time (24 months of employment) for the merging or closing of a school. 9

32 Rockingham County Schools allotment Principals 25 x Assistant Principals 129 State Allotment 429 SUMMARY OF MONTHS Principals x Assistants: Central 5.5 McMichael 22.0 Holmes 15.0 Leaksville/Spray 5.5 Monroeton 5.5 Morehead 22.0 Moss St. 5.5 Reidsville High 22.0 Reidsville Middle 11.0 Rockingham High 22.0 Rockingham Middle 11.0 WRMS 11.0 Wentworth 5.5 Williamsburg 5.5 Total Months Employed State Allotment (429.0) Months Budgeted from Local Funds

33 STATE PUBLIC SCHOOL FUND 007 INSTRUCTIONAL SUPPORT PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Lead Teacher 56,265 56,265 1 position Employers Soc. Sec. Cost 4,305 4,305 Budgeted at 7.65% Employers Retirement Cost 8,620 8,620 Budgeted at 15.32% Employers Hospital Cost 5,471 5,471 Budgeted at $5,471/employee (1) Salary - Psychologist 175, ,000 3 psychologists (2 from trades with E.C.) Employers Soc. Sec. Cost 13,388 13,388 Budgeted at 7.65% Employers Retirement Cost 26,900 26,900 Budgeted at 15.32% Employers Hospital Cost 16,413 16,413 Budgeted at $5,471/employee (3) Salary - Social Worker 187, ,850 4 positions Employers Soc. Sec. Cost 14,371 14,371 Budgeted at 7.65% Employers Retirement Cost 28,780 28,780 Budgeted at 15.32% Employers Hospital Cost 21,884 21,884 Budgeted at $5,471/employee (4) Salary - Media Specialist 1,021, , positions Held Harmless Salary 5,000 5,000 Held harmless due to Session Law Employers Soc. Sec. Cost 79,000 72,000 Budgeted at 7.65% Employers Retirement Cost 158, ,000 Budgeted at 15.32% Employers Hospital Cost 115, ,000 Budgeted at $5,471/employee (21) Salary - Guidance Services 1,393,980 1,405, positions Held Harmless Salary 20,000 20,000 Held harmless due to Session Law Employers Soc. Sec. Cost 109, ,000 Budgeted at 7.65% Employers Retirement Cost 217, ,250 Budgeted at 15.32% Employers Hospital Cost 159, ,000 Budgeted at $5,471/employee (29) Salary - Health Services 220, ,000 4 positions Held Harmless Salary 5,200 5,000 Held harmless due to Session Law Employers Soc. Sec. Cost 17,300 16,800 Budgeted at 7.65% Employers Retirement Cost 35,000 33,500 Budgeted at 15.32% Employers Hospital Cost 22,000 22,000 Budgeted at $5,471/employee (4) Total 4,136,587 4,064,640 11

34 Reduction of guiance services (PRC 007) (130,000) Budgeted Amount 4,006,587 Current budgeted above 62 positions At allotted ADM of positions At expected ADM of positions Explanation: Provides funds for salaries of certified instructional support personnel to implement locally designed initiatives which provide services to students who are at risk of school failure as well as students' families. It is the intent of the General Assembly that the positions must be used first for counselors, then for social workers and other instructional support personnel which have a direct instructional relationship to students or teachers to help reduce violence in the public schools. Positions paid from these positions are guidance counselors, media, social workers, psychologists, and nurses. This is a position allotment and are allotted on the basis of one per allotment ADM. Allotment - 59 positions Statewide Average Salary is $50,263, (benefits are not included), not determined for yet. We fund the following areas with this allotment: Positions Media Guidance Counselors Social Workers Psychologists Nurses Teachers 12

35 STATE PUBLIC SCHOOL FUND 010 DOLLARS FOR CERTIFIED PERSONNEL PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Teacher positions Employers Soc. Sec. Cost - - Budgeted at 7.65% Employers Retirement Cost - - Budgeted at 15.32% Employers Hospital Cost - - Budgeted at $5,471/employee (0) Total - - Explanation: This program report code provides a separate account into which LEA's may transfer funds to pay for certified personnel. We used this PRC in to trannsfer approximately $195,000 from teacher assistant allotment to pay for 4 teachers. The state discontinued the flexibility to transfer dollars from PRC 027 Teacher Assistants to this PRC 010 for the fiscal year. 13

36 STATE PUBLIC SCHOOL FUND 012 DRIVER TRAINING PROPOSED ACCOUNT BUDGET BUDGET CODE DESCRIPTION COMMENTS APPROPRIATIONS Salary - Teacher Salary - Non Certified Instructor 127, , Instructors Substitute Pay Employers Soc. Sec. Cost 9,750 12,589 Budgeted at 7.65% Employers Retirement Cost 19,520 21,175 Budgeted at 15.32% Contracted Services Workshop Expenses 1,945 1,945 State Conference Contracted Repairs & Maintenance 2,500 2,500 Repair of Cars Vehicle Liability Insurance 8,500 7, cars to insure Supplies & Materials 4,265 4,265 Teaching Supplies Computer Software/Supplies 5,200 5,200 Computer Drivers Education Software Repair parts, Materials, Etc 4,800 4,800 Car parts, lubrication Gas 9,710 9,710 Gas for Drivers Education Cars Oil Tires & Tubes Replace Tires Purchase of Non-Capitalized Equipment - - Brakes, signs, etc Computer Hardware/Non-Capitalized Computer Hardware Replace computers Purchase of Vehicle 16,740 - Purchase of cars License & Title Fees Total 212, ,430 At allotted ADM of $ 200,739 At expected ADM of $ 200,739 14

37 Explanation: Provides funding for the expenses necessary to install and maintain a course of training and instructing eligible persons in the operation of motor vehicles. Each LEA must serve all students enrolled in a public or private high school within the LEA boundaries who have not previously enrolled in the program. Each LEA is entitled to funding based on ninth grade ADM. The formula for is $ per 9th grade ADM. Note: The general assembly has provided drivers education funding from general funds for It is proposed to provide funding from fines and forfeitures for

38 STATE PUBLIC SCHOOL FUND 013 CAREER AND TECHNICAL EDUCATION PERSONNEL PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Teacher 2,580,213 2,737, positions Held Harmless Salary 30,000 35,000 Held harmless due to Session Law Salary - Substitute Pay Employers Soc. Sec. Cost 199, ,600 Budgeted at 7.65% Employers Retirement Cost 400, ,700 Budgeted at 15.32% Employers Hospital Cost 302, ,500 Budgeted at $5,471/employee (55.25) Salary - Career Development Coordinator 272, ,000 5 positions Employers Soc. Sec. Cost 20,858 20,100 Budgeted at 7.65% Employers Retirement Cost 41,772 40,300 Budgeted at 15.32% Employers Hospital Cost 27,355 27,355 Budgeted at $5,471/employee (5) Total 3,875,058 4,027,506 Planning Allotment 615 month of employment Explanation: Additional positions or part of positions are listed as State, ADM, Enhancement and Non CTE. The state allotment is based on 50 months of employment per LEA with the remainder distributed based on ADM in grades The initial allotment for Rockingham County is estimated at 615 person months of employment. In addition, schools are using 12.5 ADM or Enhancement months of employment. The following chart is the breakdown of the Career and Technical positions for the following schools. McMichael High, Morehead High, Reidsville High, Rockingham High, Holmes Middle, Reidsville Middle, Western Rockingham Middle and Rockingham Middle School for

39 SOURCE AND DISTRIBUTION OF MONTHS OF EMPLOYMENT PRC 013 PRC 001* McMichael Morehead 125 Reidsville High 100 Rockingham City High 137 WRMS Reidsville Middle 20 Holmes 30 Rockingham Cty Middle 30 IMC 12 MOE's *Paid from Schools regular PRC 001 allotment 17

40 STATE PUBLIC SCHOOL FUND 014 PROGRAM SUPPORT PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Teacher 12,000 71, position Employers Soc. Sec. Cost 918 5,049 Social Security % Employers Retirement Cost 1,838 10,039 Retirement % Employers Hospital Cost - 10,870 Budgeted at $5,471/employee Substitute Pay 1, Curriculum Development Employers Soc. Sec. Cost - - Social Security - Substitutes at 7.65% Employers Retirement Cost Workshop Expenses 9,000 9,000 Workshop expenses for teacher Travel 1,500 1,500 Travel for CDC's, co-op teachers Field Trips 1, Activity bus charges for field trips Tuition Reimbursement 5, Insurance 3, Instructional Supplies 30,489 6,516 Middle and High School classroom materials & supplies Computer Software & Supplies - 1, Repair Parts & Materials Repairs & replacement parts for classroom equipment & labor Computer Hardware 50,000 - Adobe Lab RCHS & MHS Salary - Office Personnel 48,026 48,026 Salary for Office Support (1) Longevity Pay 2,139 2,165 Longevity pay for Office Support Employers Soc. Sec. Cost 3,674 3,840 Social Security for Office Support at 7.65% Employers Retirement Cost 7,305 7,689 Retirement for Office Support at 15.32% Employers Hospital Cost 5,353 5,471 Hospitalization insurance for Office Support (1) at $5, VoCats Contract - - VoCATS Contract Workshop Expense Salary - Driver Salary for bus driver Employers Soc. Sec. Cost - 23 Social Security for bus driver at 7.65% Total 184, ,997 18

41 At allotted ADM of $ 183,349 At expected ADM of $ 181,039 Explanation: The 014 State Budget is used for both Middle and High schools. The budget covers instructional supplies, travel for teachers and support personnel, computers, materials, equipment, salary for a secretary and lateral entry teachers educational expenses. These funds are also used for field trip expenses for students, social security, retirement, and hospital insurance costs for office secretary. The allotment formula is $10,000 per LEA with remainder distributed based on ADM in grades 8-12 ($34.02). 19

42 STATE PUBLIC SCHOOL FUND 015 TECHNOLOGY FUND PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Workshop Expense 5,000 - Staff Development - Instructional Technology Computer Software 25,000 94,904 Upgrading and Purchase of Software - Instructional Technology Non-Capitalized equipment - 2,162 Computers under $2,000 - Instructional Technology Non-Capitalized computers 10,000 12,962 Computers under $2, Workshop Expenses - - Staff Development - technology services Computer Repairs 15,000 6,448 Parts & related services - technology services Computer Software & Supplies - Tech Serv. Upgrading & purchase of software-tech Services Non-Capitalized equipment 205, ,740 Equipment under $2,000 - Technology services This amount is for reserve and carryover to subsequent year Non-Capitalized Computers 50,000 Technology support - Computer equipment-inventoried Capitalized Equipment Network equipment, switches, etc. over $2, Computer Equipment 15,000 1,475 Network Equipment, servers, over $2,000 Total 325, ,691 Explanation: The State typically does not included an amount for PRC 015 in their planning allotment. For our planning budget, we are using the amount The amount allotted to PRC 015 for the school year is $120,000, with the remaining amount of $205,691 being in reserve and/or carryover. 20

43 STATE PUBLIC SCHOOL FUND 016 SUMMER READING CAMPS PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Summer Reading Camp Teacher 154,000 28,025 Salary for summer reading camp teachers Differentiated Pay Substitute Teacher Pay 500 2,500 Salary for summer reading camp teacher substitutes Tutorial Pay 31, Employers Soc. Sec. Cost 11,781 2,335 Budgeted at 7.65% Employers Retirement Cost 23,593 4,150 Budgeted at 15.32% Supplies & Materials 32,496 84,659 Summer reading camp supplies Salary - Summer Reading Camp - Transport 10,300 5,650 Salary for summer reading camp transport personnel Employers Soc. Sec. Cost Budgeted at 7.65% Employers Retirement Cost 1, Budgeted at 15.32% Contracted Pupil Transport 26,000 15,325 Contracted tranportation for pupils Total 292, ,704 Note: Allotment is included in the allotments, carries over into and has to be spent by the fall. 21

44 STATE PUBLIC SCHOOL FUND 020 FOREIGN EXCHANGE TEACHERS PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - SPLASH teachers 290, ,000 Salary for eight SPLASH teachers - converted from PRC Employers Soc. Sec. Cost 7,294 5,470 Budgeted at 7.65% Employers Retirement Cost - - Budgeted at 15.32% Contracted Services 188, ,206 Pay partially on the VIF annual fees - rest from local PRC 061 Total 486, ,676 Explanation: Provides a separate account into which LEA's may transfer teacher positions to cover a contract for a visiting international faculty. VIF fees are estimated to be approximately $209,866, plus $20,000 for supplies and then 8 converted teachers from PRC 001 to PRC 020. Teachers will convert at the DPI calculated allowable rate to help pay for the VIF teachers and fees. The allowable rate given by DPI for conversion is $60,758, rate has not been determined yet. Will be transfering 8 positions from PRC 001 at the allowable rate. Note: There will be approximately $50k of VIF fees that will need to be covered from local PRC

45 STATE PUBLIC SCHOOL FUND 024 DISADVANTAGED STUDENTS SUPPLEMENTAL FUNDING PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Teachers 246, ,500 7 teachers Salary - Teacher Assistant 20,206 20,206 1 TA Salary - Tutor 4,760 4,760 Tutoring money for the schools Bonus 165, ,000 Math Teachers at Reidsville High Salary - Stipends - - Workshop Stipends - moved to local PRC Salary - Workshop Instructor - - Workshop Salaries - moved to local PRC Employers Soc. Sec. Cost 33,400 30, % Employers Retirement Cost 67,000 60,775 Retirement Cost 15.32% Employers Hospital Cost 43,800 38,297 Hospitalization - $5,471/employee (8) Contracted Services 91, ,000 CERTL/WFUSM Stem Initiative and APEX/The Innovation Proj Workshop Expense Field Trips Tuition Fees Supplies & Materials 35,000 35,000 Chrome Book covers Computer Programs Non-Capitalized Equipment 68,216 44,994 See note below on ABC transfer Non-Capitalized Computer Equipment Contracted Services Salary - Beginning Teacher Coordinator 66,414 66,414 Beginning Teacher Coordinator (1) Employers Soc. Sec. Cost 5,081 5, % Employers Retirement Cost 10,175 10,175 Retirement Cost 15.32% Employers Hospital Cost 5,471 5,471 Hospitalization - $5,471/employee (1) Total 862, ,023 ABC Transfer to PRC 031 (68,000) Budgeted Amount 794,023 23

46 Explanation: These funds are to address the capacity needs of local school administrative units to meet the needs of disadvantaged students. Funds are to be used to: 1 - provide instructional positions or instructional support positions, and/or professional development 2 - provide intensive in-school and/or after school remediation 3 - purchase diagnostic software and progress-monitoring tools; and 4 - provide funds for teacher bonuses and supplements. The State Board of Education has established that a maximum of 35% of the funds may be used for this purpose. A plan for expenditures is written each year and approved by the North Carolina Department of Public Instruction. Note: We anticipate being able to transfer approximately $68k from PRC 024 to PRC

47 STATE PUBLIC SCHOOL FUND 027 TEACHER ASSISTANTS PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Teacher Assistant 1,861,538 1,927, Employers Soc. Sec. Cost 370, ,260 Budgeted at 7.65% Employers Retirement Cost 184, ,380 Budgeted at 15.32% Employers Hospital Cost 633, ,520 Budgeted at $5,471/employee Total 3,050,468 3,158,218 Change Calendar to 168 (PRC 027) (240,000) Budgeted amount 2,810,468 At allotted ADM of $ 3,050,468 At expected ADM of $ 2,951,499 Provides funding for salaries and benefits for regular and self-contained teacher assistants for all grades. The number of classes for allotment of funds is determined by a ratio of 1:21. For K classes, 2 TA's for every 3 classes; grades 1 and 2, 1 TA for every 2 classes; and grade 3, 1 TA for every 3 classes. Beginning in school year, the number of teacher assistants have been reduced about 150 TA's. Therefore, all regular classroom TA's are paid from state funds. Note: Current legislation has removed flexibility of transfering these funds for other uses. 25

48 STATE PUBLIC SCHOOL FUND 029 BEHAVIORAL SUPPORT PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - At-Risk-Liaison 52,055 47,575 1(2 part-time) crisis invention & direct service teachers Salary - Teacher Assistant 43,811 33,364 2 assistants assigned to work directly with at risk students Overtime Pay Overtime Pay Employers Soc. Sec. Cost 7,335 6,193 Social Security 7.65% Employers Retirement Cost 14,688 12,312 Retirement 15.32% Employers Hospital Cost 11,127 21,363 Hospitalization $5,471/employee Total 129, ,817 Explanation: Revenue (1) Behavioral Support Services Funds (PRC 29) are allotted on a needs basis. All requests for funds must include a completed Behavioral Support Service Funding Request form (with appropriate signatures) and a copy of the students' IEPS. The IEP shall address all the required components as delineated in 1.507(c)(1-12). (2) Funds are designated as add-on funds. They are to be used to make the "critical difference" in the successful development and implementation of the IEP. These funds may not be used to supplant or replace other funding sources (e.g., state aid exceptional children funds). They are to be used only to provide services to approved eligible assaultive and violent children (EAVC) and other children with disabilities and accompanying chronic and acute behavioral/emotional needs. Requests for funds are evaluated according to specific criteria listed in procedures. Expenditures: Rockingham County Schools utilizes the PRC 029 funds to provide direct services to At Risk students. Rockingham County currently has close to 100 children identified At Risk. The cost of 1 (2 part-time) teachers & 2 assistants are assigned to this budget. 26

49 STATE PUBLIC SCHOOL FUND 031 LOW WEALTH SUPPLEMENTAL FUNDING PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Teacher 7,000 7, teacher positions Salary - Lead Teacher Salary - Aide - 14, Supplementary Pay 2,015, ,405 See note below about ABC transfers Employers Soc. Sec. Cost 154, ,000 Budgeted at 7.65% Employers Retirement Cost 309, ,000 Budgeted at 15.32% Employers Hospital Cost 5,471 5,471 Budgeted at $5,471/employee (1) Contracted Services 65,725 65,725 SPLASH Supplies & Materials 330, ,000 Chromebooks Non-Capitalized Equipment - 340,000 Teacher Laptops Computer Equipment-Inventoried Purchase of Equipment - Capitalized Salary - Social Worker 82,000 82,000 2 positions Employers Soc. Sec. Cost 6,275 6,275 Budgeted at 7.65% Employers Retirement Cost 12,563 12,563 Budgeted at 15.32% Employers Hospital Cost 10,942 10,942 Budgeted at $5,471/employee (2 positions) Contracted Services 24,150 24,150 Alert Now Salary - Clerical 349, ,515 Additional clerical support (12 positions) Employers Soc. Sec. Cost 26,738 26,738 Budgeted at 7.65% Employers Retirement Cost 53,546 53,546 Budgeted at 15.32% Employers Hospital Cost 65,652 65,652 Budgeted at $5,471/employee (12) Salary - Media Specialist 70,000 70,000 2 Media Specialists Employers Soc. Sec. Cost 12,280 12,280 Budgeted at 7.65% Employers Retirement Cost 24,592 24,592 Budgeted at 15.32% Employers Hospital Cost 10,942 10,942 Budgeted at $5,471/employee (2) Salary - Guidance 70,000 80,260 2 Guidance Counselors Employers Soc. Sec. Cost 5,355 6,140 Budgeted at 7.65% Employers Retirement Cost 10,724 12,296 Budgeted at 15.32% 27

50 Employers Hospital Cost 10,942 10,942 Budgeted at $5,471/employee (2) Salary - Health Services 44,000 44,000 1 Nurse Employers Soc. Sec. Cost 3,366 3,366 Budgeted at 7.65% Employers Retirement Cost 6,740 6,740 Budgeted at 15.32% Employers Hospital Cost 5,471 5,471 Budgeted at $5,471/employee (1) Salary - Clerical 31,330 31,330 1 position Employers Soc. Sec. Cost 2,397 2,397 Budgeted at 7.65% Employers Retirement Cost 4,800 4,800 Budgeted at 15.32% Employers Hospital Cost 5,471 5,471 Budgeted at $5,471/employee (1) Salary - Clerical 287, ,962 9 clerical Employers Soc. Sec. Cost 22,030 22,030 Budgeted at 7.65% Employers Retirement Cost 44,116 44,116 Budgeted at 15.32% Employers Hospital Cost 49,239 49,239 Budgeted at $5,471/employee (9) Salary - Technology - Office Support 162, ,946 4 technology office support Salary - Technology - Technicians 170, , technology technicians Employers Soc. Sec. Cost 25,530 25,530 Budgeted at 7.65% Employers Retirement Cost 51,126 51,126 Budgeted at 15.32% Employers Hospital Cost 41,033 41,033 Budgeted at $5,471/employee (7.5) Salary - Clerical 254, ,574 6 positions Salary - Clerical 34,623 34,623 contracted employee Employers Soc. Sec. Cost 22,124 22,124 Budgeted at 7.65% Employers Retirement Cost 39,001 39,001 Budgeted at 15.32% Employers Hospital Cost 38,297 38,297 Budgeted at $5,471/employee (6) Salary - Clerical 79,101 79,101 2 position Employers Soc. Sec. Cost 6,052 6,052 Budgeted at 7.65% Employers Retirement Cost 12,119 12,119 Budgeted at 15.32% Employers Hospital Cost 10,942 10,942 Budgeted at $5,471/employee (2) Salary - Office Personnel 82,028 82,028 2 positions Employers Soc. Sec. Cost 6,276 6,276 Budget at 7.65% Employers Retirement Cost 12,567 12,567 Budget at 15.32% Employers Hospital Cost 10,942 10,942 Budget at $5,471/employee (2 position) Salary - Clerical 189, , positions - superintendent office Employers Soc. Sec. Cost 14,525 14,525 Budget at 7.65% Employers Retirement Cost 29,087 29,087 Budget at 15.32% Employers Hospital Cost 24,620 24,620 Budget at $5,471/employee (4.5 positions) Planning Allotment 4,407,946 ABC Transfer from PRC ,000 Total 5,560,106 4,381,201 See note below. 28

51 ABC Transfer from PRC ,000 ABC Transfer from PRC ,000 ABC Transfer from PRC ,160 Budgeted amount 5,560,106 This is a dollar allotment to provide supplemental funds in counties that do not have the ability to generate revenue to support public schools at the state average level (per a legislated formula). The funding is to allow those counties to enhance the instructional program and student achievement. The state has a formula to allot these funds which take into account the overall wealth of a county, as well as if they are meeting a minimum effort in funding schools. Low wealth is fully funded. The funds must be used only for: Instructional positions Staff development Instructional support postions Fringe benefits Clerical positions Supplements for instructional personnel Instructional equipment Instructional supplies & materials Note: We are planning on transferring funds from PRC's 024, 034, 054, 069 and 061 into PRC 031 to make up the difference between our current state allotment and the budgeted amount in This line item needs approximately $1,200,000 additional funds. These transfers are allowed with current legislated flexibility and help us to maximize our allotments. Total amount of transfers will be approximately $1,200,

52 STATE PUBLIC SCHOOL FUND 032 CHILDREN WITH SPECIAL NEEDS PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Teachers 2,512,565 2,489,302 Salary for 62.5 teachers Salary - Psychologist 194, ,610 Salary for 4 psychologists Salary - Teacher Assistants 125, ,624 Salary for 3.6 teacher assistants Salary - Other Assignments - HB 10,000 6,000 Other assignments - homebound Salary - Other Assignments 1,000 8, Substitute Pay - Sick 75,000 75,000 Substitute Pay - Sick Substitute Pay - Workshops 6,000 6,000 Sub-pay for workshops Teacher Assistant Substitute for Teacher Substitute Pay when assistant subs for teacher Overtime Pay Overtime Pay Employers Soc. Sec. Cost 223, ,942 Social Security 7.65% Employers Retirement Cost 435, ,381 Retirement 15.32% Employers Hospital Cost 383, ,517 Hospitalization $5,471 (70.1) Contracted Services 86, ,000 Contracted Services Workshop Expenses 8,000 8,000 Instructional workshop expenses Advertising Fees Advertising Fees Printing & Binding Printing & Binding Contracted Repair 6,000 6,000 Contracted Repair Rental - - Rental Travel 25,000 25,000 Travel reimbursement - itinerant Field Trips 6,000 6,000 Field trip cost Postage Postage Tuition Fees Tuition Cost Supplies & Materials 105, ,032 Supplies & Materials Computer Supplies Computer Software Repair, Parts & Materials Repair, parts, and materials Other Food Purchases Food Purchases Non-Capitalized Equipment 2,000 2,000 Non-Capitalized Equipment under $ Non-Capitalized Computer Hardware 3,000 3,000 Non-Capitalized Hardware under $ Equipment Equipment over $ Purchase of Computer Hardware 5,000 3,000 Purchase of Computer Hardware over $ Salary - Occupational Therapist 159, ,745 Salary for 5 occupational therapists 30

53 Employers Soc. Sec. Cost 12,220 12,450 Employers social security 7.65% Employers Retirement Cost 24,473 24,933 Retirement 15.32% Employers Hospital Cost 21,884 21,884 Hospitalization $5,471/employee (4) Contracted Services 150, ,000 Contracted Services Workshop Expenses 1, Occupational Therapist workshop expenses Travel 3,000 3,500 Travel reimbursement for occupational therapist Supplies 2,000 4,000 Supplies & material cost for occupational therapist Salary - Preschool Teachers 397, ,005 Salary for 9 teachers (preschool) Salary -Preschool Teacher Assistant 27,659 26,631 Salary for 1.6 teacher assistant (preschool) Salary-Preschool Interpreter 1,250 1,025 Salary for as needed interpreter Salary - Other Assignments Substitute Pay 2,500 12,500 Substitute Pay (preschool) Substitute Pay - Workshop Sub-pay for workshops (preschool) Sub Pay - TA Subs for Teachers Employers Soc. Sec. Cost 32,823 33,818 Social Security 7.65% Employers Retirement Cost 65,112 65,529 Retirement 15.32% Employers Hospital Cost 56,898 56,625 Hospitalization $5,471/employee (10.4) Contracted Services Contracted Services (preschool) Workshop Expenses 400 1,000 Workshop expenses (preschool) Advertising Fees Advertising Fees (preschool) Printing & Binding Printing & Binding (preschool) Contracted Repair - - Contracted Repair (preschool) Contracted Pupil Transportation 4,000 8,500 Contracted preschool transportation Preschool Travel 5,500 5,500 Travel reimbursement (preschool) Field Trips 2,800 2,700 Field Trip (preschool) Tuition Fees - - Tuition Cost (preschool) Instructional Supplies 3, Instructional Supplies (preschool) Repair, Parts & Materials - - Parts & Materials (preschool) Other Food Purchases Food Purchases (preschool) Non-Capitalized - Under $ Non-Capitalized equipment under $2000 (preschool) Non-Capitalized Hardware - Under $ Non-Capitalized hardware under $2000 (preschool) Speech Teachers 790, ,150 Salary for 16 speech therapists Salary - Non-Certified 39,777 39, Employers Soc. Sec. Cost 63,333 62,724 Social Security 7.65% Employers Retirement Cost 120, ,519 Retirement 15.32% Employers Hospital Cost 87,536 87,536 Hospitalization $5,471/employee (16) Contracted Services - Speech 103, ,000 Contracted Speech Therapy Services Workshop Expenses 2,500 2,500 Workshop expenses for speech therapist Travel 5,000 5,000 Travel reimbursement for speech therapist 31

54 Supplies 5,000 5,000 Supplies & material cost for speech therapist Non-Capitalized Equipment - - Non-Capitalized Equipment under $2000 for speech therapist Preschool Speech Teachers 147, ,381 Salary for 3 speech therapists (preschool) Employers Soc. Sec. Cost 11,256 11,428 Social Security Cost for speech therapist Employers Retirement Cost 22,540 22,885 Retirement Cost for speech 15.32% Employers Hospital Cost 16,413 16,413 Hospital Cost for speech $5,471 (3) Contracted Services - PS Speech 57,000 11,058 Contracted Services - Preschool Speech Travel 4,000 5,500 Travel reimbursement for preschool speech therapist Supplies 759 3,500 Supplies & material cost for preschool speech therapist Contracted Services - Audio 24,865 42,024 Contracted audiology services Supplies - Audiology Supplies & material cost for audiology Salary - Health Specialist 280, ,736 Salary for 6 day treatment qualified professionals Employers Soc. Sec. Cost 21,056 21,400 Social Security 7.65% Employers Retirement Cost 42,166 42,856 Retirement 15.32% Employers Hospital Cost 32,826 32,826 Hospital $5,471 (6) Contracted Services - Physical Therapy 164,000 40,000 Contracted physical therapy services Travel - PT 4,000 2,000 Travel reimbursement for physical therapy Supplies 8,000 1, Salary - Directors 54,123 54,772 Salary for 1 Directors Salary - Office Support Employers Soc. Sec. Cost 4,140 4,190 Social Security 7.65% Employers Retirement Cost 8,292 8,391 Retirement 15.32% Employers Hospital Cost 5,471 5,471 $5,471/employee (1) Non-Instructional/Workshop/Staff Deve. 3,200 3,200 Non-Instructional Workshop Expense Telephone 1,500 1,500 Pager service cost Membership Dues & Fees 5,000 5,000 Dues & Fees Telephone 11 9 Telephone cost Total 7,330,820 7,369,999 Eliminate Psychologists Contracts (PRC 032) (39,000) Budgeted Amount 7,291,820 32

55 Explanation: Revenues: These monies represent state allocation for both preschool and school aged students with disabilities. Allocations for school-aged students are made on a headcount basis and are based on either the December 1st headcount of students with special needs or 12.5% of the ADM, whichever is less. These monies are "in addition to" or "add-on" allocations intended to supplement the average daily membership base allocation for all children. For preschool students the allocation is a base amount (the average cost of a teacher) plus monies given based on the December 1 count of preschool students with disabilities. Expenditures: These state monies provide the core special education program for both school age and preschool students with disabilities beyond what these students receive through general education. Teachers, assistants, therapists, psychologists, equipment and materials, office and central office support, and other needs are included through these monies. 33

56 STATE PUBLIC SCHOOL FUND 034 ACADEMICALLY GIFTED BUDGET PROPOSED ACCOUNT COMMENTS CODE DESCRIPTION BUDGET BUDGET APPROPRIATIONS Salary - Teachers 45,460 45,460 Salaries for 0.9 Certified AIG teachers Hold Harmless 3,287 3, Salary - Office Personnel 32,334 32,334 Pays 75% of Secretary's salary Substitute Pay - - Sub Pay - Sick leave for certified personnel Substitute Pay (Workshops) Sub Pay for Staff Development for certified personnel Salary - Workshop Instructor 5,000 4,000 Coaches for High School Academic Teams Employers Soc. Sec. Cost 2,473 6,203 Contribution to Social Security System - teachers, coaches, 7.65% Employers Retirement Cost 4,954 12,422 Contribution to NC Retirement System - teachers, coaches, 15.32% Employers Hospital Cost 5,471 9,027 Contribution to NC Health Plan - teachers & secretary at $5,471/employee (1.65) Contracted Services 512, ,406 See note below for ABC transfer (9 positions) Workshop Expenses 1,200 1,500 Staff Development Expenses & Teachers' AIG Certification Travel - Itinerant Personnel 2,500 2,700 Travel Between Schools and to Professional Meetings Field Trips Travel for Academic Competitions Tuition Membership Dues & Fees Professional Dues for Lead Teacher Supplies & Materials 24,000 25,000 Instructional and Office Supplies, ACC, BOB, and CoGat Tests Total 640, ,539 See note below. ABC Transfer to PRC 031 (500,000) Budgeted amount 140,436 At allotted ADM of ,271 At expected ADM of ,436 34

57 Explanation: The purpose of Rockingham County Schools' AIG program is to identify, nurture, challenge, and support students of high academic potential. Gifted learners, especially those from impoverished backgrounds, have unique needs and problems within the traditional educational environment. These students, like other exceptional students, require that regular grade level curriculum be differentiated - enhanced, enriched, accelerated, expanded - in order for them to achieve academic growth. Gifted students also have social and emotional issues resulting from the disconnect between their chronological age and their mental age, which can be one or more years advanced beyond their peers. Teachers need special training to serve the needs of these children. Over 90% of the AIG budget is spent in salaries for teachers specially AIG certified. These teachers deal directly with gifted children and/or their classroom teachers. In addition, they provide direct support to regular classroom teachers for K-2 students to foster critical and creative thinking skills development in all students at those grade levels. Note: We are anticipating being able to transfer approximately $500,000 from PRC 034 to PRC

58 STATE PUBLIC SCHOOL FUND 039 SCHOOL RESOURCE OFFICER PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS SRO (4 Officers) 166, ,500 School Resource Officers for Elementary Schools Workshop Expenses - - Workshop Expenses Total 166, ,500 Explanation: The purpose of these funds is to employ SRO's at elementary and middle schools, to train them, or both. Any such training must include instruction on research into the social and cognitive development of elementary and middle school children. 36

59 STATE PUBLIC SCHOOL FUND 054 LIMITED ENGLISH PROFICIENCY PROPOSED ACCOUNT BUDGET BUDGET CODE DESCRIPTION COMMENTS APPROPRIATIONS Salary - Teacher 45,000 44,000.8 teachers Salary - Instructional Support 295, ,654 See note below about ABC transfer Substitute Pay (Workshops) Tutoring 10, Employers Soc. Sec. Cost 4,231 3,366 Social Security for LEP 7.65% Employers Retirement Cost 6,894 6,741 Retirement for LEP 15.32% Employers Hospital Cost 5,471 5,471 Hospitalization Cost for LEP $5,471/emp Travel 3,500 5,000 Travel for LEP Employees Instructional Supplies 10,000 20,000 Supplies for Instruction Transportation - Gas/Diesel Transportation Total 381, ,232 See note below. ABC transfer to PRC 031 (290,000) Budgeted Amount 91,232 Explanation: Limited English Proficient is a program funded by the State Department of Public Instruction. The program is designed to provide additional help for those students who are limited in their use of the English Language. These students receive additional help from a certified teacher to help them function in the regular classroom. The program provides funds for additional teachers, supplies, staff development, and many other items. The budget above indicates the planned use of this money for the LEP. Note: We are anticipating being able to transfer approximately $290,000 from PRC 054 to PRC

60 STATE PUBLIC SCHOOL FUND 055 LEARN AND EARN (ROCKINGHAM COUNTY EARLY COLLEGE HIGH SCHOOL) PROPOSED ACCOUNT BUDGET BUDGET CODE DESCRIPTION COMMENTS APPROPRIATIONS Salary - Lead Teacher - 10,000 1/4 salary for lead teacher Substitute Teachers - Staff Development 2,500 1,880 Teaching for Results Employers Soc. Sec. Cost FICA at 7.65% Employers Retirement Cost - 1, % Employers Hospital Cost - 1,345 (.25) Workshop Expenses 30,000 5,000 Teaching for Results expenses Reproduction Reproduction Field Trips 1, Supplies and materials 3,202 1, Textbooks 120, ,351 Includes college and high school texts. See note below about guidance swap Office Support 60,000 55,633 Salary from support positions (2) Employers Soc. Sec. Cost 4,590 4,256 FICA at 7.65% Employers Retirement Cost 9,192 8, % Employers Hospital Cost 10,942 10,942 (2) Guidance Counselor Salary 5,500 - Salary from support positions - position paid from State Employers Soc. Sec. Cost FICA at 7.65% Employers Retirement Cost % Employers Hospital Cost Contracted Services 51, ,500 Liaison salary, coach, leadership for small school, teaching for results evaluation, lab fees Workshop Expenses 2, Leadership for Small Schools expenses Reproduction Travel 10, Travel Postage Postage Office Supplies 3,000 1,000 Office supplies 38

61 Total 316, ,646 Explanation: The purpose of the program is to create rigorous and relevant high school options that provide students with the opportunity and assistance to earn an associate degree or two year of college credit by the conclusion of the year after their senior year in high school. These funds shall be used to establish new high schools in which a local school administrative unit, two and four-year colleges and universities, and local employers work together to ensure that high school and postsecondary college curricula operate seamlessly and meet the needs of participating employers. Note: We are paying for the guidance counselor from PRC PRC 055 is going to repay the system for a beginning guidance counselor equivalent with benefits. 39

62 STATE PUBLIC SCHOOL FUND 056 TRANSPORTATION PROPOSED ACCOUNT BUDGET BUDGET CODE DESCRIPTION COMMENTS APPROPRIATIONS Substitute Driver Substitute Driver Bus Driver Salary 1,408,850 1,335,270 Salary of the bus drivers up to the state maximum of $12.50; local supplement must pick-up any salaries above the state maximum Overtime Pay - Bus Driver 2,025 2, Salary - Transportation Personnel 603, , positions (other than Director) Employers Soc. Sec. Cost 149, ,816 Employers Soc. Sec. 7.65% Employers Retirement Cost 250, ,869 Employers Retirement 15.32% Employers Hospital Cost 275,763 88,737 Employers Hospital Cost $5, Contracted Services 35,000 37, Pupil Transportation - Contracted 29,000 29, Supplies & Materials 2,000 1, Repair Parts, Materials 170, , Gas/Diesel Fuel 590, ,406 Gas/Diesel Fuel Oil 7,000 5, Tires & Tubes 55,000 45,838 Tires & Tubes Total 3,577,830 3,197,069 See note below. Change Calendar to 168 (PRC 056) (104,160) Budgeted amount 3,473,670 Planning Allotment 3,480,626 Explanation: The mission of the Rockingham County Schools Transportation Department is to provide transportation services to our student and staff population in the safest and most efficient way possible under the guidelines set forth by the Board of Education and the Department of Public Instruction with safety being the 40

63 foremost objective and efficiency secondary. Note: The state gives an initial allotment for transportation as a percentage of the expected allotment with additional amounts coming a few months into the school year. The planning allotment is $2,784,501 for , which is usually 80% of the total allotment. 41

64 STATE PUBLIC SCHOOL FUND 061 CLASSROOM MATERIALS/INSTRUCTIONAL SUPPLIES/EQUIPMENT PROPOSED ACCOUNT BUDGET BUDGET CODE DESCRIPTION APPROPRIATIONS Instructional Supplies 360, ,197 Total 360, ,197 At allotted ADM of $ 367,298 At expected ADM of $ 360,409 * The risk factors are used to adjust ADM to give a higher ADM Explanation: to schools who need extra assistance because of higher risk Provides funds for Instructional Materials and Supplies, Instructional Equipment, and Testing support. students. Funds are allotted at $28.38/ per ADM (the same as prior year) plus $2.69 per ADM in grades 8 and 9 for The risk factors used are: PSAT testing. Funds are allotted to schools based on their ADM adjusted for risk factors. -% proficiency - % free and reduced lunch -% transient BREAKDOWN OF % ESL/Migrant Mentors % EC Population Teacher of the Year - - -% Performance Gap PSAT Testing 6,072 5,931 Curriculum 24,275 10,234 Reserve 34,396 3,053 Schools Allotment 310, , , ,454 42

65 SCHOOL NO. # SCHOOL NAME TO SCHOOLS TOTAL STATE INSTRUCTIONAL ALLOTMENT 302 Bethany 9, Central Elementary 10, McMichael High School 21, Douglass Elementary 8, Draper Elementary 5, Huntsville Elementary 10, JE Holmes Middle 17, John Dillard Primary 6, Leaksville-Spray Elementary 11, Lincoln Elementary 8, Monroeton Elementary 10, Morehead High School 21, Moss Street Elementary 10, New Vision Intermediate 6, Reidsville High School 17, Reidsville Middle School 13, Rockingham County High School 34, Rockingham County Early College High School 6, Rockingham County Middle School 19, South End Elementary 6, Stoneville Elementary 9, SCORE 1, Western Rockingham Middle School 16, Wentworth Elementary 11, Williamsburg Elementary 11,026 Allotted to Schools 310,029 43

66 STATE PUBLIC SCHOOL FUND 063 CHILDREN WITH SPECIAL NEEDS-SPEC FUNDS PROPOSED ACCOUNT BUDGET BUDGET CODE DESCRIPTION COMMENTS APPROPRIATIONS Salary -Teacher Assistant 22,505 22,505 1 Teacher Assistant Overtime Employers Soc. Sec. Cost 1,722 1, Employers Retirement Cost 3,448 3, Employers Hospital Cost 5,471 5, Salary - Teacher 93,000 93, Substitute Pay Employers Soc. Sec. Cost 7,115 7, Employers Retirement Cost 14,246 14, Employers Hospital Cost 2,985 2,985 - Total 150, ,492 Explanation: Revenue: Children with Special Needs - Special Funds/Developmental Day and Community (PRC 063) Funding for the special educational needs and related services of Children with Disabilities ages 3 through 21 in community residential centers, developmental day care and special State reserve. Funds are provided based on need and are requested for specific students. 44

67 STATE PUBLIC SCHOOL FUND 066 TEACHING FELLOWS PROPOSED ACCOUNT BUDGET BUDGET CODE DESCRIPTION COMMENTS APPROPRIATIONS State-Designated Stipend - 15, Employer's Soc Sec - Regular - 1,288 Total - 16,832 45

68 STATE PUBLIC SCHOOL FUND 067 ASSISTANT PRINCIPALS INTERNS - MSA PROPOSED ACCOUNT BUDGET BUDGET CODE DESCRIPTION COMMENTS APPROPRIATIONS Salary - Assistant Principal Interns - MSA Employers Soc. Sec. Cost - - Total

69 STATE PUBLIC SCHOOL FUND 068 ALTERNATIVE SCHOOL PROPOSED ACCOUNT BUDGET BUDGET CODE DESCRIPTION COMMENTS APPROPRIATIONS Salary - Teacher - - Salaries for teachers at Alternative School (4) Salary - Teacher Assistant 14,892 14,892 Salaries for (0.75) teacher assistants at Alternative School Substitute Pay 5,000 5,000 To pay substitutes for Alternative School Employers Soc. Sec. Cost 1,522 1, % Employers Retirement Cost 2,282 2, % Employers Hospital Cost 4,104 4,104 (0.75) employees Contracted Services (ALPS) 75,000 75,000 Alternative Program for Long Term Suspended Students (ALPS) Workshop Expenses 1,000 1,000 Administrative Workshop Expenses Supplies & Materials 1,000 1,000 Supplies & Materials needed at the Center Salary - Office Personnel 61,167 61,167 Salary - Clerical Staff (1); PowerSchool (1) at Alternative School Employers Soc. Sec. Cost 4,679 4, % Employers Retirement Cost 9,371 9, % Employers Hospital Cost 10,942 10,942 5,471/employee (2) employees Salary - Guidance Counselors 40,150 40,150 Salary for School Counselor (1) Employers Soc. Sec. Cost 3,072 3, % Employers Retirement Cost 6,151 6, % Employers Hospital Cost 5,471 5,471 5,471/employee (1) Contracted Services (SRO) 43,000 43,000 School Resource Officer at SCORE Total 288, ,803 Reorganize alternative program (PRC 068) (237,000) Budgeted amount 51,803 Explanation: This PRC accounts for both alternative programs. This includes the budget for SCORE Center as well as payments to the county's ALPS program. 47

70 STATE PUBLIC SCHOOL FUND 069 AT-RISK STUDENT SERVICES PROPOSED BUDGET BUDGET ACCOUNT CODE DESCRIPTION COMMENTS APPROPRIATIONS Salary - Psychologist - - School Psychologist Employers Soc. Sec. Cost % Employers Retirement Cost % Employers Hospital Cost - - $5,471/employee Salary - Teacher 604, ,650 Funds ISS, Remediation, and Dropout positions at HS & MS (17) Salary - Teacher Assistant - 104,722 Teacher Assistants (4.65) Salary - DOP Specialist 60,000 60,000 Dropout Prevention Specialist (1) Substitute Pay 12,000 12,000 Substitute for teachers paid from PRC Salary (HAL and Homebound) 20,000 20,000 Salary for Homework Assistance & Homebound Teachers Employers Soc. Sec. Cost 53,293 61, % Employers Retirement Cost 106, , % Employers Hospital Cost 98, ,919 $5,471/employee (18) Supplies & Materials - - Supplies & Materials Non-Cap. Equipment (Inventoried) - - Unexpected Computer Costs Equipment - Capitalized - - Unexpected Computer Costs Salary - Social Worker 43,500 43,500 Salary - Social Worker (1) - Lead (10 days) Employers Soc. Sec. Cost 3,328 3, % Employers Retirement Cost 6,665 6, % Employers Hospital Cost 5,471 5,471 $5,471/employee (1) Telephone - - Homework Assistance Line (HAL) Salary - School Counselors 86,300 86,300 School Counselors & Lead counselor (summer) (10 days each) Employers Soc. Sec. Cost 6,602 6, % Employers Retirement Cost 13,223 13, % Employers Hospital Cost 10,942 10,942 $5,471/employee (2) Salary - Certified Nurse (SNIF) - 15,371 School Nurses (1) Salary - Administrative Specialist 23,921 35,000 Student Health Coordinator (75%) Salary - Coordinators 61,404 53,359 Gear Up Coordinators: 25.97%, 25.97% and 42% Salary - Coordinators - - Gear Up Family and Community Facilitators: 51.66%, 48

71 39.10% 23.22% Employers Soc. Sec. Cost 6,527 6, % Employers Retirement Cost 13,072 13, % Employers Hospital Cost 13,678 13,455 $5,471/employee Contracted Services 20,000 20,000 Student Health Center SRO (8 Officers) 1,126, ,073 School Resource Officers for 4 Middle Schools & 4 High Schools See note below about ABC transfer Workshop Expenses - - Workshop Expenses / Allowable Travel - Unallocated Salary - Office Personnel 25,212 25,212 Clerical Staff (.5) Employers Soc. Sec. Cost 1,930 1, % Employers Retirement Cost 3,863 3, % Employers Hospital Cost 2,736 2,736 $5,471/employee (.5) Salary - Driver 5,000 5,000 Bus Driver salaries for Year Round Education Employers Soc. Sec. Cost % Employers Retirement Cost % Transportation - - YRE Transportation Total 2,435,838 2,435, , ,803 From PRC 068 ABC transfer to PRC 031 (294,160) 2,724,641 2,724,641 Total of PRC 068/069 - See note below. Budgeted Amount (PRC 068 and 069) 2,430,481 Reorganize alternative program (PRC 068) (237,000) Budgeted Amount (PRC 068 and 069) 2,193,481 49

72 Explanation: PRC 069 monies are allotted to meet the needs of K-12 "at risk" students. The fund is the result of several programs being collapsed into one. The money is used to provide funds for remediation at the school level, hire ISS teachers, counselors, and SROs, to staff and operate the SCORE Center and to contract with Youth Involvement for alternative learning program services. Alternative programs are budgeted under PRC **(1) School Remediation ISS Dropout Teachers are allotted as follows: Morehead High School McMichael High School Reidsville High School Rockingham County High School Holmes Middle School 1 1 Reidsville Middle School 1 1 Rockingham County Middle School 1 1 Western Rockingham Middle School 1 1 School may trade in a teacher position for 1.4 assistants. Note: We are expecting to be able to transfer approximately $300,000 from PRC 068/069 to PRC

73 STATE PUBLIC SCHOOL FUND PROPOSED 073 TELECOMMUNICATIONS ACCOUNT BUDGET BUDGET CODE DESCRIPTION APPROPRIATIONS Telecommunications - - Total - - State PRC 073 is usually not located on the State planning allotment. If funded for the fiscal year, it is allocated in the fall and would be paid for by the State Connectivity Initiative. 51

74 STATE PUBLIC SCHOOL FUND 130 TEXTBOOKS PROPOSED ACCOUNT BUDGET BUDGET CODE DESCRIPTION COMMENTS APPROPRIATIONS State Textbooks 363, ,831 Estimated expenditures for state adopted textbooks. This has been moved from the local current expense fund. Total 363, ,831 At allotted ADM of ,865 At expected ADM of ,154 Explanation: Permanent recurring cut beginning with the school year allocation dropped from $ per student at full funding to $14.86 per student. For , planning allotment funding is at $34.81 per student. We will adjust when we receive our planning allotment. Note: We are expecting to transfer all of the textbook allotment to PRC Total 77,840,515 76,494,346 52

75

76 LOCAL CURRENT EXPENSE FUND PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION REVENUE County Appropriation 15,834,840 15,834, Fines & Forfeitures 300, ,000 Estimated on current and historical earnings. Includes the proceeds of all penalties and forfeitures and all fines collected in the General Court of Justice in Rockingham County. Based on Current Collections Interest 10,000 10, Reimbursements 30,000 30, Fund Balance Appropriated 2,923,413 1,982,942 Total 19,098,253 18,157,782 Reduce office support working days (PRC 003) (380,000) Close one school (1/2 local PRC 003, 1/2 state PRC 005) (247,500) Reduce front office staff at middle schools (PRC 003) (156,000) Reduction of office staff at high schools (PRC 003) (139,000) Change Calendar to 168 (PRC 003) (38,400) Reduce student worker (PRC 003) (3,000) Reduction of assistant principals (PRC 005) (442,000) Reduction of instructional technology specialists services (PRC 015) (135,000) Reduce CEP program to fully reimbursable schools (PRC 035) (309,925) Reduction of use of annual leave days (PRC 035) (129,000) Total Local Current Expense cuts (1,979,825) From State Public School Funds cuts (1,486,094) Total cuts to be made in state, local and child nutrition (3,465,919) 1

77 Fund Balance Analysis Estimated Beginning Fund Balance 7/1/2016 $ 820,603 Less: Appropriated Fund Balance (2,923,413) State ADM Reduction (full 15/16 amount) (720,000) Possible 2016/2017 State ADM Reduction (less 250) (300,000) Adjusted Estimated Beginning Fund Balance 7/1/2016 $ (3,122,810) Add back budget reductions starting 7/1/2016 $ 3,465,919 Estimated Ending Fund Balance 6/30/2017 $ 343,109 Changes: Receive additional county appropriation 1,500,000 Use additional to not close school (495,000) Use additional for AIG (70,000) Use additional for foreign language instruction (185,000) Use additional to fund benefit increases and technology (750,000) Estimated Ending Fund Balance 6/30/2017 $ 343,109 One month county appropriation $ 1,319,570 More cuts needed to get to one month county appropriation $ 976,461 2

78 LOCAL CURRENT EXPENSE FUND 001 REGULAR TEACHERS PROPOSED ACCOUNT BUDGET BUDGET CODE DESCRIPTION APPROPRIATIONS Salary - Teacher 88,350 41, Salary - JROTC - - Moved to fund 8 and Fund Salary - Differential Salary - Lead Teacher Supplement Pay 78,500 62,184 Reflects teachers 5% and sign up bonus Most of the supplements are paid from state PRC Salary - Differential 5,580 44, Stipend - Added Responsibility 6,500 8, Stipend - Planning Period 15,000 5, Employers Soc. Sec. Cost 14,836 12,369 Employers Social Security Cost, 7.65% of all earnings Employers Retirement Cost 29,710 24,769 Estimated Employers Retirement Cost, 15.32% earnings Employers Hospital Cost 27,355 - $5,471/year per employee - based on 5 positions Total 265, ,814 3

79 LOCAL CURRENT EXPENSE FUND 002 ADMINISTRATIVE PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Directors 335, , positions Employers Soc. Sec. Cost 25,639 19,818 Budgeted at 7.65% Employers Retirement Cost 51,346 39,688 Budgeted at 15.32% Employers Hospital Cost 24,893 19, x 5,471/employee Salary - Director 140, ,504 2 position Employers Soc. Sec. Cost 10,749 10,749 Budgeted at 7.65% Employers Retirement Cost 21,525 21,526 Budgeted at 15.32% Employers Hospital Cost 10,942 10,942 Budgeted at $5,471/employee (2) Salary - Supervisor 114, ,745 2 positions Supplementary Pay 8,136 8, Employers Soc. Sec. Cost 9,400 9,400 Budgeted at 7.65% Employers Retirement Cost 18,825 18,826 Budgeted at 15.32% Employers Hospital Cost 10,942 10,942 2 x $5,471/employee Salary - Assistant Finance Officer 43,267 43,267 1 position Salary - Finance Officer 83,488 83,488 1 position Supplementary Pay 2,596 2, Employers Soc. Sec. Cost 9,895 9,896 Budgeted at 7.65% Employers Retirement Cost 19,817 19,817 Budgeted at 15.32% Employers Hospital Cost 10,942 10,942 2 x $5,471/employee Supplement - Directors Salary - Differential 68,228 68,128 7 positions Superintendent travel rolled into salary 2015/2016 Travel for 3 Assistant Superintendents - $11,700 per year Travel for 3 Directors - $9,600 per year Also includes local portion of salaries Employers Soc. Sec. Cost 5,219 5,212 Budgeted at 7.65% Employers Retirement Cost 10,453 10,438 Budgeted at 15.32%. Total 1,036, ,537 Explanation: Reclassified coordinator's position to director's position using the same amount of funding - therefore, no actual increase. 4

80 LOCAL CURRENT EXPENSE FUND 003 CLASSIFIED SUPPORT (CLERICAL & CUSTODIANS) PROPOSED COMMENTS ACCOUNT BUDGET BUDGET CODE DESCRIPTION APPROPRIATIONS Substitute Pay 556, ,748 Based on estimated annualized amounts Substitute Pay - Teacher Assistant 4,800 4, Employers Soc. Sec. Cost 42,960 42,561 Budgeted at 7.65% Employers Retirement Cost 5,000 5,000 Budgeted at 15.32% Substitute Pay Based on estimated annualized amounts Employers Soc. Sec. Cost Budgeted at 7.65% Substitute Pay 25,000 25,865 Based on estimated annualized amounts Employers Soc. Sec. Cost 1,913 1,979 Budgeted at 7.65% Substitute Pay 4,300 3,932 Based on estimated annualized amounts Employers Soc. Sec. Cost Budgeted at 7.65% Substitute Pay Based on estimated annualized amounts Employers Soc. Sec. Cost Budgeted at 7.65% Substitute Pay 2,000 - Based on estimated annualized amounts Employers Soc. Sec. Cost Budgeted at 7.65% Salary - Clerical 1,004,000 1,032, positions Employers Soc. Sec. Cost 76,806 78,976 Budgeted at 7.65% Employers Retirement Cost 153, ,159 Budgeted at 15.32% Employers Hospital Cost 196, ,427 Budgeted at $5,471/employee (36) Substitute Pay Based on estimated annualized amounts Employers Soc. Sec. Cost Budgeted at 7.65% Employers Retirement Cost Budgeted at 15.32% Employers Hospital Cost - - Budgeted at $5,471/employee Salary - Office Personnel 38,770 38,770 1 position Salary - Work Study Student - 11, Employers Soc. Sec. Cost 2,966 3,818 Budgeted at 7.65% Employers Retirement Cost 5,940 5,940 Budgeted at 15.32% Employers Hospital Cost 5,471 4,787 Budgeted at $5,471/employee (1) Salary - Office Personnel 129, , positons Salary - Overtime Pay Employers Soc. Sec. Cost 9,881 9,289 Budgeted at 7.65% Employers Retirement Cost 19,789 18,602 Budgeted at 15.32% Employers Hospital Cost 24,620 24,620 Budgeted at $5,471/employee (4.5) Salary - Office Personnel 79,495 79,495 2 positions Employers Soc. Sec. Cost 6,081 6,082 Budgeted at 7.65% Employers Retirement Cost 12,179 12,179 Budgeted at 15.32% Employers Hospital Cost 10,942 10,942 Budgeted at $5,471/employee - 2 positions 5

81 Total 2,422,485 2,452,294 Reduce office support working days (PRC 003) (380,000) Close one schools (PRC 003) (1/2 local, 1/2 state) (247,500) Reduce front office staff at middle schools (PRC 003) (156,000) Reduction of office staff at high schools (PRC 003) (139,000) Change Calendar to 168 (PRC 003) (38,400) Reduce student worker (PRC 003) (3,000) Budgeted amount 1,458,585 6

82 LOCAL CURRENT EXPENSE FUND 005 SCHOOL ADMINISTRATORS PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Assistant Principals 543, , positions - need to budget 113 MOE's from local Held Harmless 21,328 19, Substittute - Non Teaching Supplements - Principals 186, ,887 Supplements for High School Principals at 13%, Middle School Principals at 8%, Elementary Principals at 6 1/2%, High School Assistant Principals at 7%, other Assistant Principals at 6% Principal Pay Differential 134, , positions Reflects funds needed to pay all principals based on total teachers. The State only funds principals based on number of state teachers. Funds to incorporate 101 rule for principals, in order that they will be paid at least 101% of their highest paid employee, on an annual basis. Also adds funds to pay for Assistant Principals who have National Board certification and would make more as a teacher. Estimated to increase due to reduction of teachers paid from state funds Employers Soc. Sec. Cost 67,773 68,378 Budgeted at 7.65% Employers Retirement Cost 135, ,934 Budgeted at 15.32% Employers Hospital Cost 65,652 65,652 Budgeted at $5,471/employee (12). Total 1,155,078 1,177,633 Reduction of assistant principals (PRC 005) (442,000) Budgeted Amount 713,078 7

83 LOCAL CURRENT EXPENSE FUND 007 CERTIFIED SUPPORT PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Instructional Support Pay Differential - 4,464 1 position Employers Soc. Sec. Cost FICA at 7.65% Employers Retirement Cost - - Retirement at 15.32% Employers Hospital Cost - - Budgeted at $5,471/employee Salary - Media 44, ,460 1 position, 2 national boards Employers Soc. Sec. Cost 3,439 10,134 FICA at 7.65% Employers Retirement Cost 6,888 20,293 Retirement at 15.32% Employers Hospital Cost 5,471 16,413 Budgeted at $5,471/employee Salary - Guidance Differential Salary - Guidance 22,021 22,021 Funds two months of summer guidance at each high school Employers Soc. Sec. Cost 1,702 1,685 FICA at 7.65% Employers Retirement Cost 3,408 3,374 Retirement at 15.32% Salary - Nurse * - 35, Employers Soc. Sec. Cost - 2,737 FICA at 7.65% Employers Retirement Cost - 5,482 Retirement at 15.32% Employers Hospital Cost - 5,471 Budgeted at $5,471/employee (.6995) Workshop Expense - - Total 88, ,920 Explanation: * These are state-funded positions. The School Nurse Initiative is a statewide initiative aimed at reducing the student to nurse ratio in public schools. This has been set up in restricted PRC

84 LOCAL CURRENT EXPENSE FUND 009 NON-CONTRIBUTORY EMPLOYEE BENEFITS PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Longevity 28,845 28,845 Cost of longevity paid for locally paid instructional personnel. Permanent or part-time employees begin receiving longevity payments when they have 10 years of total qualifying state service. The payments are made the month of their anniversary. The payment is a percent of their salary depending upon the length of state service. The percentages are: years 1.5% years 2.25% years 3.25% 25 or more years 4.5% Annual Leave 67,284 44,480 Cost of annual leave paid up when locally paid instructional personnel resigns or retires. Employees leaving employment may receive payment for their annual leave balance, up to a maximum of 30 days Employers Soc. Sec. Cost 7,354 5,609 Budgeted at 7.65% Employers Retirement Cost 14,727 11,234 Budgeted at 15.32% Longevity 8,350 8, Employers Soc. Sec. Cost Budgeted at 7.65% Employers Retirement Cost 1,280 1,280 Budgeted at 15.32% Longevity 6,260 6, Employers Soc. Sec. Cost % Employers Retirement Cost Budgeted at 15.32% Longevity 2,600 2, Employers Soc. Sec. Cost % Employers Retirement Cost Budgeted at 15.32% Longevity 3,125 3, Employers Soc. Sec. Cost % Employers Retirement Cost Budgeted at 15.32% Longevity 2,085 2, Employers Soc. Sec. Cost % Employers Retirement Cost Budgeted at 15.32% Longevity 1,040 1,040 To budget for projected longevity costs for locally paid employees Annual Leave 3,735 3,735 Estimated cost to pay up annual leave when non-instructional locally paid employees resign or retire Employers Soc. Sec. Cost Budgeted at 7.65% Employers Retirement Cost Budgeted at 15.32%. 9

85 Longevity 5,225 5, Employers Soc. Sec. Cost Budgeted at 7.65% Employers Retirement Cost Budgeted at 15.32% Longevity 9,580 9, Annual Leave 10,425 10, Employers Soc. Sec. Cost 1,530 1, % Employers Retirement Cost 3,065 3,065 Budgeted at 15.32% Longevity 2,825 2, Employers Soc. Sec. Cost % Employers Retirement Cost Budgeted at 15.32% Longevity 25,050 25, Annual Leave 6,275 6, Employers Soc. Sec. Cost 2,400 2, % Employers Retirement Cost 4,800 4,800 Budgeted at 15.32% Longevity 4,700 4, Employers Soc. Sec. Cost % Employers Retirement Cost Budgeted at 15.32% Longevity 1,100 1, Annual Leave 4,075 4, Employers Soc. Sec. Cost % Employers Retirement Cost Budgeted at 15.32%. Total 236, ,638 10

86 LOCAL CURRENT EXPENSE FUND 012 DRIVERS EDUCATION PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Administrator - - Moved to Fund Employers Soc. Sec. Cost - - Moved to Fund 8 Total

87 LOCAL CURRENT EXPENSE FUND 015 TECHNOLOGY PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Subs - - Substitute teachers for regular teacher training - moved from Employers Soc. Sec. Cost - - Budgeted at 7.65% Workshop Expense Outside district workshop instructors for in-district trainings Travel - 6,500 Travel and mileage for instructional, technology and media ITS Membership Professional memberships Supplies & Materials 9,000 5,000 Instructional technology, materials, copier, lease Computer Software Upgrading software and supplies for instructional technology, computer Non-Capitalized Equipment 40,000 Non-computer technology-bulbs, projectors, active board replace Non-Capitalized Computer Computers for elementary/middle Salary - Instructional Support 181, ,000 4 positions Summer Contract Pay 6,500 6, Employers Soc. Sec. Cost 14,371 15,494 Budgeted at 7.65% Employers Retirement Cost 28,779 31,027 Budgeted at 15.32% Employers Hospital Cost 21,884 21,884 Budgeted at $5,471/employee (4) IT Technicians Salary - Work Study Student Employers Soc. Sec. Cost Budgeted at 7.65% Employers Retirement Cost Budgeted at 15.32% Employers Hospital Cost Budgeted at $5,471/employee Contracted Services 60,000 56,800 Contracted services to support network infrastructures Workshop Expense 7,000 11,000 Staff development - technolgy services Computer Repairs 35,000 24,300 Parts and related services - technolgy Travel - Tech Services 9,000 6,500 Mileage for Technology Services Computer Software & Supplies 160, ,000 Upgrading and purchase of software - tech. services Non-Capitalized Equipment 5,000 14,609 VoIP telephone, test sets, access points, etc Non-Capitalized Equipment 25,000 3,600 Computer, switches, network equipment under $2, Telephones 60, ,905 Telephone Service-PRI's, VoIP, & Security connections Total 662, ,119 Reduction of instructional technology specialists services (PRC 015) (135,000) Budgeted Amount 527,883 12

88 Note: State PRC 015 usually does not have any funding in the planning allotment. We expect the state to fund state PRC 015 and have an estimated budget of $325,000 in state. We may need to adjust the state and local PRC 015 budgets once the state funding amount is determined. Explanation: Expenditures: We use local PRC 015 funds for both ITS and technical support personnel. Additionally, these funds pay for equipment replacement and other new instructional technology purchases in support of the technology plan. These services are vital in meeting minimum support needs of instructional technology across the district. 13

89 LOCAL CURRENT EXPENSE FUND 018 REDUCTION IN FORCE EXPENDITURES PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Employers Hospital Cost 75,000 75,000 Estimated Hospitalization cost for 1 year to cover RIF employees (14 positions) Total 75,000 75,000 14

90 LOCAL CURRENT EXPENSE FUND 028 STAFF DEVELOPMENT PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Substitute Pay 5,000 - Includes local portion of schools allotment Employers Soc. Sec. Cost Budgeted at 7.65% Employers Retirement Cost Budgeted at 15.32% Workshop Expenses - ILT 27,000 27,000 Includes PTEC costs Workshop Expenses - Student Services Workshop Expenses - SEA System 5, Workshop Expenses - Finance Workshop Expenses - Personnel Workshop Expenses - Testing Workshop Expenses - Curriculum Workshop Expenses - Operations Workshop Expenses - Superintendent Total 38,349 27,000 15

91 LOCAL CURRENT EXPENSE FUND 035 LOCAL COSTS FOR CHILD NUTRITION PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Electric Service 6,600 6, Natural Gas 2,200 2, Rental / Lease Transfers to the Child Nutrition Fund 900, ,000 Total 909, ,000 Reduce CEP program to fully reimbursable schools (PRC 035) (309,925) Reduction of use of annual leave days (PRC 035) (129,000) Budgeted amount 470,075 16

92 LOCAL CURRENT EXPENSE FUND 036 CHARTER SCHOOLS PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Transfer to Charter Schools 592, ,000 Local funds by law are to be transferred from County Allocation and Fines & Forfeitures to Charter Schools to cover students from Rockingham County. Based upon $1,184/student for 500 students from the county, including fines and forfietures We currently send funds to 10 charter schools, including 2 virtual charter schools Total 592, ,000 17

93 LOCAL CURRENT EXPENSE FUND 039 SCHOOL RESOURCE OFFICER PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS SRO (4 Officers) 16,207 16,207 School Resource Officers for Elementary Schools Workshop Expenses - - Workshop Expenses Total 16,207 16,207 18

94 LOCAL CURRENT EXPENSE FUND 045 COMPENSATION BONUS - LEGISLATED PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Compensation Bonus - $ ,250 May be paid from different PRC's Compensation Bonus - Legislated Employers Soc. Sec. Cost - 10,041 Budgeted at 7.65% Employers Retirement Cost - - Budgeted at 15.32% Compensation Bonus - Legislated Employers Soc. Sec. Cost - - Budgeted at 7.65% Employers Retirement Cost - - Budgeted at 15.32%. Total - 141,291 Note: This has not yet been determined by legislation. 19

95 LOCAL CURRENT EXPENSE FUND 056 TRANSPORTATION PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Drivers Salary - Transportation Personnel 64,713 64,713 Moved from PRC positions Employers Soc. Sec. Cost 4,951 4,952 Budgeted at 7.65% Employers Retirement Cost 9,914 9,914 Budgeted at 15.32% Employers Hospital Cost 8,207 8, positions Contracted Services 70,000 74,000 Uniforms Workshop Expenses 12,000 DPI required training Garage Maint. of Equipment 30,000 20,586 Outsourced repairs, rebuilt engines, alternators, air compressors Contracted Transportation 9,000 9,750 Transportation of students that bus route cannot accommodate Travel 2,150 2, Telephone 50,000 15,155 Director/Parts/Mech/Buses Supplies 20,000 29,000 Supplies used for the upkeep of Transportation Fleet and its facilities Repair Parts, Grease 100, ,000 Parts used for repairs & upkeep of school bus fleet Gas/Diesel Fuel 390, ,201 Fuel yellow buses service vehicle. State rate $ Feb. 15th Allotment Oil Tires and Tubes Purchase of Equipment - Capitalized 27,000 Cameras for new school buses Total 797, ,627 Explanation: The mission of the Rockingham County Schools Transportation Department is to provide transportation services to our student and staff populations in the safest and most efficient way possible under the guidelines set forth by the Board of Education and the Department of Public Instruction with safety being the foremost objective and efficiency secondary. Note: Needed to cover expected $100k shortfall in state. Added to Gas/Diesel. 20

96 LOCAL CURRENT EXPENSE FUND 061 INSTRUCTIONAL AND SCHOOL FUNDS PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Instructional Supplies 363, ,240 Budgeted based on prior year spending and current year expectations. Includes expense for VIF. Cultural arts money included in regular school allotment Other Textbooks Library Books Maintenance Contracts - 43, Printing (at Print Shop) Reproduction Travel - 32, Telephone - 14, Postage - 9, Membership Dues & Fees Office Supplies - 24, Non-Capitalized Computers 25,000 - To upgrade book keepers computers for compatibility with software Total 388, ,396 Explanation: Per our planning allotment, ADM is expected to decrease for fiscal year by approximately 230 students. For planning purposes, we have kept local PRC 061 money about the same as prior year. Additional adjustments may be necessary. Note: Needed to cover expected $50k shortfall in state PRC 020 Foreign Exchange. Added to instructional supplies. 21

97 LOCAL CURRENT EXPENSE FUND 706 OTHER LOCAL TRANSPORTATION PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Director 84,000 61,391 Cost of Transportation Director Salary - Drivers 85,000 80,158 Salaries above state maximum, and above state allotments Salary - Transportation Personnel 11, Salary - Work Study Students - 4, Supplementary Pay 2,460 7, Employers Soc. Sec. Cost 13,980 11,709 Budgeted at 7.65% Employers Retirement Cost 27,996 23,448 Budgeted at 15.32% Employers Hospital Cost 13,678 5,471 Budgeted at $5,471/employee (2.5) Contracted Services 35,000 30,000 Contracted services/service Agreements/Where Bus Workshop Expenses NCPTA Dues Contracted Repairs & Maintenance 20,000 34,644 Repairs to fuel system/shop equipment Rentals 57,830 - Synovia lease for GPS equipment Insurance 9,000 - Insurance to cover Synovia Lease Supplies & Materials 15,000 Office supplies Total 375, ,327 Explanation: PRC 706 is a program required by the State to account for local transportation expenditures not eligible for inclusion in the state funding formula. 22

98 LOCAL CURRENT EXPENSE FUND 801 GENERAL OPERATIONS PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Other Instructional Salary 5,250 5,750 Does not Include $20,000 for homebound, $3,000 forsat review, $21,000 for reimbursements received Substitute Pay Employers Soc. Sec. Cost % Employers Retirement Cost % Workers Compensation Ins. 400, ,000 Est. cost of Local workers compensation insurance based on prior years changes Unemployment Compensation 20,000 20,000 Estimated cost of local unemployment - moved from Life Insurance Cost 17,000 15,025 Estimated cost of $8,000/employee Life ins Contracted Services 15,000 15,000 Includes payments for Employee assistance program with Rockingham County Mental Health and Carolina Psychological, Contracting for Sign Language Interpretation Workshop Expense 6,000 CPR, OSHA and Worker's Compensation trainings for employees Travel - Instructional Staff 25,000 25,000 Primarily for itinerant teacher travel reimbursements. Current reimbursement rate is 54 cents per mile Contracted Services 35,000 35,000 Contract for Vocational Rehabilitation with the North Carolina Division of Vocational Rehabilitation Services. They provide counselors to the schools to provide transition services to students with special needs and at risk. They also provide minimal stipends to students at job sites Stipends 2,700 2,700 Academic Coach Compensation (10 academic coaches) Employers Soc. Sec. Cost Employers Soc. Sec. 7.65% Employers Retirement Cost Employers Retirement 15.32% Workshop Expense - - Academic Coaches Travel Travel for Academic Coaches Contracted Services - Health Clinic 45,000 45,000 Funds for Student Health Services through Morehead Hospital Workshop Expense - Nurses, Soc Workers Liability Insurance - Nurses Supplies - Health Services 1,200 Supplies for nurses and social workers Cont Serv - Communities in Schools 9,200 9,200 Communities in Schools volunteer coordination services Printing 25,000 35,000 Funds to utilize print shop Travel 6,870 12,870 Travel for Central Office directors & staff. Also covers SACS travel Supplies 3,200 23

99 Insurance 1,666 1,515 Cost of garage keepers insurance for garage at Morehead High School and Rockingham County High School Telephone - Activity Bus Property Insurance 4, TIMS Supplies Supplies for transportation information Gas. Diesel Fuel 73,800 82,000 $14,000 per high school and $4,000 per middle schools: increase due to higher This reduction is to help fund turf management in PRC 882 IRS reimbursement rates - currently 54 cents per mile Contracted Services 49,500 51,436 Cost for required services, i.e. postage meter, folder, electronic hosting services, maintenance agreements Contracted Repairs/Maint. Equipment 49,000 49,000 Includes Maintenance and repairs to AS400, printers, etc Travel 1,500 2,500 Travel to schools, bank, etc Telecommunications Network Costs for state network (sips lines) Membership Dues 3,400 2,000 ASBO (Association of School Business Officials, GFOA (Government Finance Officers Association), NCACPA (North Carolina Association of Certified Public Accountants), AICPA American Institute of Certified Carolina Association of Certified Public Accountants Fidelity Bond 4,400 5,400 Bonds for employees handling funds Supplies 17,500 20,000 Computer paper, copier paper, purchase orders, other forms, receipt books, checks Computer Software & Supplies 39,500 39,500 To purchase accounting spreadsheets & supplies Contracted Services 36,575 36,575 Out-source ILT Service. Estimated cost to drug test all new employees, and cost of outsourcing director activities Criminal Records Checks 6,500 6,500 Costs for new employee criminal records checks. Increased to cover volunteers HRMS Maintenance 6,820 6,820 Human Resource Management System (HRMS) software maintenance fee Advertising Advertising costs of recruitment Printing 5,000 5,000 Costs of printing recruitment brochures Personnel Recruitment 10,500 10,500 Includes travel, subsistence, and fees for recruiting Recruitment Supplies Supplies needed for recruiting new teachers Contracted Services 2,000 2, Testing Staff Development Testing/Supplies 40,600 40,600 Testing supplies, benchmark assessment development and duplication, CogAT Testing, SAT Testing, PSAT Testing, testing equipment, test scoring costs, training costs, professional development, data warehouse costs, student forms. The district's testing and accountability program provides local formative/benchmark testing, standardized tests (PSAT, SAT and CogAT), and test training, reporting and analysis services for local, EOG and EOC tests. The increase in prior year's budget request is primarily due to the district-wide formative assessment initiative (benchmark and formative assessments) Contracted Services 20,000 25,000 Funds to continue microfilming student records NCWISE Supplies 100 Supplies for NC WISE Software 2, Blood Borne Pathogen Program Hepatitis serum for about 50 employees/year for employees in high 24

100 risk positions. $75/employee. Clinical Laboratory Improvement Amendments program registration certificate, and necessary training Payment to Board Members 41,650 41,106 Monthly Payment to Board Members Employers Soc. Sec. Cost 3,186 3,200 Budgeted at 7.65% Contracted Services 75,000 75,000 Funds to contract from outside sources for needed services, includes $7,950 for Web Based Board Policies, $10,200 for IB affiliation fee. Redirections Truancy Mediation program for $12,500, cost of deputies. $45,000 for Medicaid Administrative Outreach Program filing moved to Fund Workshop 21,250 21,250 $3,636 per member plus $2500 for staff, split between workshop and travel Advertising Board Advertising Travel 21,250 21,250 $3,636 per member plus $2500 for staff, split between workshop and travel Membership Dues & Fees 52,000 3,900 Funds Southern Association of Colleges and Schools (SACS) costs. $4,000 for 15 Schools reaccreditations and $15,625 for dues Includes National School Boards Association Dues, North Carolina School Boards Assoc. Dues, Legal Assistance Fund, Low Wealth Consortium, North Carolina Middle School Association, Chamber of Commerce dues Liability Insurance 25,000 25,000 Estimated Cost of Error & Omissions and Liability coverage Accident Insurance 1, Other Insurance 2,500 4,000 Insurance to adult volunteers Supplies 20,000 12,000 Funds for supplies for board use. Includes Yearbook ads, Special Dinners, Diplomas ($6,000), various Board obligations Legal 140,000 58,000 Estimated Legal Costs Audit 40,000 40,000 Estimated Audit Cost Reproduction - Central Office 44,000 44,000 Copier Cost Postage - Central Office 35,000 35,000 Estimated cost of postage Contracted Services - - Principal & Assistant Principal meeting costs Travel 6,350 6,350 Travel for the Superintendent's office & directly reporting Membership Dues 12,000 12,000 Includes ASCD (Association of Supervisors and Curriculum Development), AASA (American Association of School Administration), Chambers, CEFPI (Council of Educational Facility Planners, International), NCASCD (North Carolina Association of Supervisors and Curriculum Development) Supplies 36,115 36,115 Central Office - supplies, subscriptions Salary - PIO 59,723 59,723 Salary for a Public Information Officer Employers Soc. Sec. Cost 4,569 4,569 Budgeted at 7.65% Employers Retirement Cost 9,150 9,150 Budgeted at 15.32% Employers Hospital Cost 5,471 5,471 Budgeted at $5,471/employee Contracted services Workshop expense Travel 2, Telephone 1, Membership Dues Supplies - Public Relations/Publ. 13,350 18,150 Includes the cost of preparing and printing various mult-media publications such as the annual report, district brochures, Kindergarten registration materials and handbooks. Increased by $8700 in prior year to cover new students handbooks and $15,000 in current year for common core announcements. 25

101 This helps consolodate the district wide student publications to one funding source. Total 1,669,254 1,606,353 26

102 LOCAL CURRENT EXPENSE FUND 802 PLANT OPERATION PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS HVAC Service Contracts 359, ,736 Outsource HVAC maintenance program. Promotes more of a preventive program verses reactive one. Utilizes licensed HVAC contractors Contracted Services 360, ,000 For Cenergistic Electricity 2,032,015 1,842,648 Based on estimated usage Natural Gas 555, ,092 Transferred excess to water/sewer Water/Sewage 875, ,824 Based on estimated projected usage Waste Management 256, ,140 Disposal of waste, trash, old records Telephone Fuel Oil 256, , Custodial Supplies 235,143 90,000 Custodial supplies for schools. Moved from JROTC to Fund 8 Increase due to increased demand for wax and stripper Salary - Maintenance Employees 973, , positions Salary - Work Study Student 5,000 - Work Study Student Employers Soc. Sec. Cost 74,851 66,938 Budgeted at 7.65% Employers Retirement Cost 149, ,052 Budgeted at 15.32% Employers Hospital Cost 124, ,740 Budgeted at $5,471/employee (22.8) Contracted Services 232, ,668 Includes grounds contract/janitorial service for Central Office building; OSHA training and safety inspectors, energy management, etc Staff Development 7, Reproduction - Maintenance 2,600 1,464 Copier contract, paper Contracted Maintenance - Grounds 126, ,660 Schools are allotted funds and contract with a company to perform these services Contracted Services: Equipment 1,000 11,724 Repair of Equipment Rental of Equipment 36,832 22,584 Includes various maintenance contracts, i.e. uniform rental, mop rental. cost of goods and equipment Other Property Services 135, ,580 Costs to maintain older fleet of maintenance vehicles. Various costs, including storage tank permits, wastewater wells, asbestos physicals, pest control Telephone 7,000 14,832 storage tank permits, wastewater wells, asbestos physicals, pest control Membership Dues and Fees 3,500 3, Vehicle Liability Insurance 40,000 36,248 Estimated cost for Fleet insurance Property Insurance 157, , Maintenance Supplies 3,000 2,500 Office supplies, computer equipment, new technology Software 15,100 7, Repair Parts & Materials 413, ,190 Maintenance of facilities. Higher costs for indoor air-quality Gasoline 2,400 Gas for maintenance vehicles. Total 7,442,841 6,524,393 27

103 LOCAL CURRENT EXPENSE FUND 803 CULTURAL ARTS SUPPLEMENTS PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Co-Curricular Personnel 41,957 42,803 Cultural arts supplements schedule, i.e. Band, Choral, Drama. Also includes 20 days summer employment for High School Band Directors, and 10 days for Middle School Band Directors Employers Soc. Sec. Cost 3,210 3,275 Budgeted at 7.65% Employers Retirement Cost 6,427 6,560 Budgeted at 15.32%. Total 51,594 52,638 28

104 LOCAL CURRENT EXPENSE FUND 843 CULTURAL ARTS PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Substitute Pay 3,320 3, Employers Soc. Sec. Cost Unemployment Insurance Contracted Services 6,000 6,000 North Carolina Symphony performance in the spring & all county contracts Transportation 1,500 1, Instructional Supplies Systemwide funds for cultural arts activities, science fair, children's theater, Sawtooth Center, Young Writers program, choral festival, and supplies. Total 11,074 11,074 29

105 LOCAL CURRENT EXPENSE FUND 880 PRINT SHOP PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION Printing 45,000 45,000 Funds allotted to schools and designated for use only with print shop, and restricted to this use. Total 45,000 45,000 30

106 LOCAL CURRENT EXPENSE FUND 882 ATHLETICS PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Athletic/Activity Directors 215, ,400 Salaries for four athletic directors. (4 positions) Supplemental Pay - Coaching 374, ,848 Coaching salaries - increase due to coaches taking education courses which increase salary Additional Responsibility Stipend 8,648 14, Employers Soc. Sec. Cost 38,161 46,529 Budgeted at 7.65% Employers Retirement Cost 91,742 93,180 Budgeted at 15.32% Employers Hospital Cost 21,884 21,884 Budgeted at $5,471/employee (4) Contracted Services Membership Dues & Fees Student Accident Ins. - Sports 51,732 44,557 Costs of insurance for athletic programs. These plans provide coverage for injuries sustained at school or during school sponsored activities until the end of the regular school term excluding varsity football Supplies - Athletics Funds to help fund athletic programs in high schools & middle schools License & Title Fees Turf Management Payment to Employees for turf grass maintenance of athletic facilities - increase due to additional costs of softball field maintenance Employers Soc. Sec. Cost Budgeted at 7.65% Employers Retirement Cost Budgeted at 15.32% Other Property & Services Turf Management & Pool Supplies 14,602 - Field/Pool maint - $8,200 increase due to reduction in PRC 801 activity bus fuel Total 817, ,521 Total 19,098,253 18,157,782 31

107

108 FEDERAL GRANT FUND PROPOSED ACCOUNT COMMENTS CODE DESCRIPTION BUDGET BUDGET REVENUE Voc. Ed. Program Improvement 176, , Education for Homeless Child 15, , IDEA Title VI-B - Pre-School 460, , ESEA Title I - Basic Prog. 2,999, ,272, Proposed budget does not include expected carryover from ESEA Title I Migrant Education 260, , IDEA VI-B Handicapped 5,314, ,178, IDEA VI-B State Improvement 20, , Title II - Improving Teacher Quality 511, , Title II - Improving Teacher Quality 327, , Title III - Language Acquisition 71, , Migrant Grant 5, , Children with Disabilities - Risk Pool 76, IDEA VI-B Special Needs Target 18, , IDEA Targeted Assist for Preschool 10, , ARRA - Race to the Top ,267, ,336,

109 FEDERAL GRANT FUND 017 VOCATIONAL EDUCATION PROGRAM IMPROVEMENT PROPOSED ACCOUNT COMMENTS CODE DESCRIPTION BUDGET BUDGET APPROPRIATIONS Substitute Pay-Workshop 3, , Employers Soc. Sec. Cost Workshop Expenses 14, , Workshop expense for CTE teachers Other Professional/Tech. Services 1, , Travel 5, , Travel allowance Field Trips 2, , Travel allowance Postage Postage fees for CTE mailings Tuition Reimbursements 7, Other Insurance/Judgments 2, , Insurance for Allied Health and interns Supplies & Materials 70, , Supplies for CTE classes Computer Software 4, , Software for CTE classes Repairs Repairs for equipment Non-Capitalized Equipment Purchase of equipment under $2000 for classroom Non-Capitalized Computer Hardware 54, , Purchase of Non-Capitalized Computer Equipment (update drafting labs at DMHS and RCHS) Purchase of Equipment 6, , Workshop Expenses Workshop expense for CTE teachers Contracted Services 2, , Supplies & Materials VoCATS supplies Computer Hardware VoCATS Computer hardware for VoCATS Workshop Expenses Workshop expense for CTE staff Indirect Cost 3, , Payment for indirect 2.209% Computer Software and Supplies Unbudgeted Federal Grant Fund Total 176, , Explanation: The 017 Federal Budget is used to provide support for CTE educators through the purchasing of equipment, materials and supplies. These funds are also used to provide support for the VoCats Program and to pay expenses for appropriate staff development to support the CTE Program. 2

110 FEDERAL GRANT FUND 026 EDUCATION FOR HOMELESS CHILD PROPOSED ACCOUNT COMMENTS CODE DESCRIPTION BUDGET BUDGET APPROPRIATIONS Tutor 6, , Employers Soc. Sec. Cost Supplies & Materials 1, , Workshop Expenses 3, , Pupil Transportation 3, , Indirect Cost Total 15, , Explanation: To provide funds to develop services to meet the educational and related needs of homeless students (e.g. tutoring, counseling, enrollement, attendance, staff development, parent training, etc.) 3

111 FEDERAL GRANT FUND 049 IDEA TITLE VI-B PRE-SCHOOL PROPOSED ACCOUNT COMMENTS CODE DESCRIPTION BUDGET BUDGET APPROPRIATIONS Salary - Teacher 36, , teacher Salary - Teacher Assistant 119, Assistants to provide early intervention services Salary - Teacher Assistant - 20, Salary - Teacher Assistant - 20, Salary - Teacher Assistant - 17, Salary - Teacher Assistant - 21, Salary - Teacher Assistant - 21, Salary - Teacher Assistant - 21, Salary - Other Assignments - - Summer contract for preschool teacher Substitute Pay 2, , Substitute Pay Substitute Pay - Asst Subs for Teacher - - Substitute Pay when teacher assistant subs for teacher Bonus Pay 4, Bonus Pay Supplement Pay 1, , Bonus Pay Longevity Pay 1, , Longevity Pay Overtime Pay Overtime Pay Employers Soc. Sec. Cost 12, Employers Social Security Cost Employers Soc. Sec. Cost - 1, Employers Soc. Sec. Cost - 1, Employers Soc. Sec. Cost - 1, Employers Soc. Sec. Cost - 1, Employers Soc. Sec. Cost - 2, Employers Soc. Sec. Cost - 1, Employers Soc. Sec. Cost - 1, Employers Retirement Cost 25, Employers Retirement Employers Retirement Cost - 3, Employers Retirement Cost - 3, Employers Retirement Cost - 2, Employers Retirement Cost - 3, Employers Retirement Cost - 5, Employers Retirement Cost - 3, Employers Retirement Cost - 3, Employers Hospital Cost 38, Employers Hospital Cost $5,471/employee 4

112 Employers Hospital Cost - 5, Employers Hospital Cost - 5, Employers Hospital Cost - 4, Employers Hospital Cost - 5, Employers Hospital Cost - 5, Employers Hospital Cost - 5, Employers Hospital Cost - 5, Employers Workers Compensation Insurance 2, , Unemployment Insurance 1, , Unemployment Cost Contracted Services 4, Salary - Speech Teachers 40, , speech therapist Salary - Other Assignments 2, , Summer contract for speech therapist Supplement Pay 2, , Employers Soc. Sec. Cost 3, Employers Social Security 7.65% Employers Soc. Sec. Cost - 3, Employers Retirement Cost 6, Employers Retirement Employers Retirement Cost - 6, Employers Hospital Cost 5, , Employers Hospital $5,471/employee Employers Hospital Cost Contracted Services - Speech 60, , Contracted Speech Services Salary - Office Personnel 29, , Salary for Office personnel Bonus Pay Employers Soc. Sec. Cost 2, , Employers Social Security 7.65% Employers Retirement Cost 4, , Employers Retirement Employers Hospital Cost 5, , Employers Hospital $5,471/employee Unemployment Insurance Unemployment Cost Contracted Pupil Transport 3, , Contracted pupil transportation Indirect Cost 7, , Indirect 2.209% Unbudgeted Federal Grant Fund 36, , Federal Unbudgeted Total 460, , Revenue: Monies are based on a formula including poverty, average expenditures, and ADM. Expenditures: Expenditures are based on an annual grant application process to support the preschool program for students with disabilities. The current budget includes teachers, interpreters, teacher assistants, therapists, office support and other program supports. 5

113 FEDERAL GRANT FUND 050 ESEA TITLE I - LEA BASIC PROGRAM PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary Remedial and Supplemental K-12 1,325, Salary teachers Salary Remedial and Supplemental K-12-92, Salary Remedial and Supplemental K-13-69, Salary Remedial and Supplemental K-14-77, Salary Remedial and Supplemental K , Salary Remedial and Supplemental K-16-80, Salary Remedial and Supplemental K , Salary Remedial and Supplemental K-18-85, Salary Remedial and Supplemental K-19-99, Salary Remedial and Supplemental K , Salary Remedial and Supplemental K-21-66, Salary Remedial and Supplemental K-22-66, Salary Remedial and Supplemental K , Salary Remedial and Supplemental K-24-99, Salary - Extended Contracts Remedial & Support Monitoring Remedial & Support Salary - - Instructional coaches reclassification to object code positions paid from State Salary - Teacher Assistant 55, teacher assistants Salary - Teacher Assistant - 10, Salary - Teacher Assistant - 6, Salary - Teacher Assistant - 16, Salary - Teacher Assistant - 26, Salary - Tutor (within the instructional day) 150, , tutors including Eden Parent Resource Center Substitute Pay - Regular 35, Used when teachers paid out of Title 1 are out sick Substitute Pay - Regular - 2, Substitute Pay - Regular - 2, Substitute Pay - Regular - 2, Substitute Pay - Regular - 3, Substitute Pay - Regular - 2, Substitute Pay - Regular - 4,

114 Substitute Pay - Regular - 2, Substitute Pay - Regular - 3, Substitute Pay - Regular - 5, Substitute Pay - Regular - 2, Substitute Pay - Regular - 2, Substitute Pay - Regular - 3, Substitute Pay - Regular - 3, Staff Development Unallocated Substitute 35, Subs when Title 1 teachers attend staff development Salary - Teacher Assistant - when substituting Money to pay when a teacher assistant subs for a teacher Supplement Pay 66, Supplement for teachers (5%) Supplement Pay - 4, Supplement Pay - 3, Supplement Pay - 3, Supplement Pay - 5, Supplement Pay - 4, Supplement Pay - 7, Supplement Pay - 4, Supplement Pay - 4, Supplement Pay - 8, Supplement Pay - 3, Supplement Pay - 3, Supplement Pay - 5, Supplement Pay - 4, Longevity Pay 1, Longevity pay for teachers/assistants Longevity Pay Longevity Pay Longevity Pay Overtime Pay Overtime for TA's Overtime Pay Overtime Pay Overtime Pay Overtime Pay Employers Soc. Sec. Cost 127, , Social Security for Title 1 Teachers/Assistants Employers Soc. Sec. Cost - 7, Employers Soc. Sec. Cost - 5, Employers Soc. Sec. Cost - 6, Employers Soc. Sec. Cost - 9, Employers Soc. Sec. Cost - 7, Employers Soc. Sec. Cost - 12,

115 Employers Soc. Sec. Cost - 7, Employers Soc. Sec. Cost - 8, Employers Soc. Sec. Cost - 14, Employers Soc. Sec. Cost - 5, Employers Soc. Sec. Cost - 5, Employers Soc. Sec. Cost - 10, Employers Soc. Sec. Cost - 10, Employers Retirement Cost 222, Retirement for Title % Employers Retirement Cost - 14, Employers Retirement Cost - 11, Employers Retirement Cost - 12, Employers Retirement Cost - 19, Employers Retirement Cost - 14, Employers Retirement Cost - 23, Employers Retirement Cost - 13, Employers Retirement Cost - 15, Employers Retirement Cost - 27, Employers Retirement Cost - 10, Employers Retirement Cost - 11, Employers Retirement Cost - 19, Employers Retirement Cost - 19, Employers Hospital Cost 203, Hospitalization for Title 1 $5,471 for 37.2 positions Employers Hospital Cost - 15, Employers Hospital Cost - 10, Employers Hospital Cost - 11, Employers Hospital Cost - 17, Employers Hospital Cost - 15, Employers Hospital Cost - 21, Employers Hospital Cost - 12, Employers Hospital Cost - 16, Employers Hospital Cost - 26, Employers Hospital Cost - 10, Employers Hospital Cost - 12, Employers Hospital Cost - 21, Employers Hospital Cost - 22, Employers Workers Compensation 17, , Title 1 portion of Worker's Compensation Employers Unemployment Insurance 2, , Contracted Services Other Pupil Support Workshop Expenses 5, , Pays for staff development for Title 1 Staff 8

116 Travel Travel allowance Contracted Services Other Pupil Support Telephone Supplies & Materials (Periodicals) 253, , Supplies used for direct instruction-above and beyond regular Supplies & Materials (Periodicals) - 58, Supplies & Materials (Periodicals) - 73, Supplies & Materials (Periodicals) - 62, Supplies & Materials (Periodicals) - 9, Supplies & Materials (Periodicals) - 10, Supplies & Materials (Periodicals) - 50, Supplies & Materials (Periodicals) - 13, Supplies & Materials (Periodicals) - 62, Supplies & Materials (Periodicals) - 32, Supplies & Materials (Periodicals) - 169, Supplies & Materials (Periodicals) - 33, Supplies & Materials (Periodicals) - 1, Supplies & Materials (Periodicals) - 55, Computer Software & Supplies - - Instructional software to be used in the classroom Lease/Purchase of Non-Capitalized Equip. - - Purchase of Non Capitalized Classroom Equipment Lease/Purchase of Non-Capitalized Computer - 195, Purchase of Non Capital Classroom Computer Equipment Purchase of Equipment - Capitalized Purchase of Computer Equipment - Capitalized Additional Responsibility Stipend - - Stipends for Set Aside Increased Learning EXTENDED DAYS Tutor - 3, Employers Soc. Sec. Cost Social Security for contract for Supplemental Services Employers Retirement Cost % Employers Hospital Cost Employers Unemployment Insurance Contracted Services Other Pupil Support Supplies & Materials (Periodicals) 65, , Salary - Parent Involvement 145, , Licensed employees for parent centers - 3 positions Salary - Parent Involvement - 55, Salary - Parent Involvement Salary - Parent Involvement - - Teacher Assistant Supplement Pay 7, , Supplement Supplement Pay - 2, Supplement Pay Longevity Pay 3, , Longevity for Parent Center Employees Longevity Pay - 1,

117 Longevity Pay Employers Soc. Sec. Cost 11, , Social Security 7.65% Employers Soc. Sec. Cost - 4, Employers Soc. Sec. Cost Employers Retirement Cost 23, , Retirement 15.32% Employers Retirement Cost - 9, Employers Retirement Cost Employers Hospital Cost 16, , Hospitalization $5,471-3 positions Employers Hospital Cost - 5, Employers Hospital Cost School IMP Contracted Services School 4, , Contracted Services Workshop Expenses - 41, Workshop Cost - Parent Involvement related Print/Binding Fees - 1, Travel Travel Parent Involvement related Postage - - Postage Supplies 60, , Used for Parent Involvement Supplies - 3, Supplies - 3, Supplies - 2, Supplies - 3, Supplies - 2, Supplies - 5, Supplies - 2, Supplies - 3, Supplies - 5, Supplies - 5, Supplies - 2, Supplies - 3, Supplies - 4, Non-cap computer equipment Director/Supervisor 33, , position Salary - Instructional Support - 4, Salary - Office Personnel 31, , Salary Title 1 Secretary Supplement Pay Longevity Pay Longevity Cost Secretary Employers Soc. Sec. Cost 4, Social Security for Secretary Employers Retirement Cost 9, , Retirement for 15.32% Employers Hospital Cost 7, , Hospitalization Cost Secretary - $5, positions Employers Unemployment Insurance

118 Contracted Services Other Pupil Support - - Contracted Services Director Workshop Expenses 1, Workshop Expenses Workshop Expenses Workshop Expenses Workshop Expenses Print/Binding Fees - - Cost for Printing for Title Rentals - - Parent Center Rental Space & Copier Travel 1, , Office Support Travel Travel Travel Travel Travel - 5, Telephone - - Telephone expense for Eden Parent Center Postage - - Postage Expense for Title Membership Dues 1, , Supplies & Materials (Periodicals) 2, , Admin Supplies & Materials Lease/Purchase of Non-Capitalized Computer Admin Computer Equipment Pupil Transportation - Contracted 3, , Transportation cost for choice schools Pupil Transportation - Contracted Indirect Cost 64, , Indirect cost for 2.209% Unbudgeted Federal Grant Fund - - Unbudgeted Federal Grant Fund Total 2,999, ,272, Explanation: Title I is the largest Supplemental Education Program funded by the Federal Government. This program was started in 1965 to provide supplemental (not to replace or supplant local or state resources) funds to schools whose student population consists of large numbers of economically disadvantaged students. The program provides funds for supplemental teachers, tutors, supplies, staff development, parent involvement and many other items as listed. Rockingham County has 12 elementary schools and one Middle School that receive Title I funds. In these schools the direct certification percentage is multiplied by 1.6 to estimate the percent of economically disadvantaged students. In Rockingham County, Early Intervention is emphasized, therefore Title I supplemental services are concentrated in elementary and middle schools with high poverty rates. This proposed budget is based on 85% of prior year's allotment. Rockingham County School's expected carryover is estimated to be around $525,000. The budget indicates the planned use of this money. 11

119 A full Comprehensive Needs Assessment will be completed by each school and the budget will be adjusted according to the needs of each school. 12

120 FEDERAL GRANT FUND 051 ESEA TITLE I - MIGRANT REGULAR PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Teacher 52, , Salary Assistant 6, , Salary - Tutors Supplement Pay 2, , Longevity Pay Longevity for employees Employers Soc. Sec. Cost 4, , Social Security for Migrant Tutor Staff Employers Retirement Cost 9, , Retirement for Migrant 15.32% Employers Hospital Cost 6, , Hospitalization for Migrant Staff Employers Workers Compensation 1, , Migrant portion of system worker's comp Contracted Services Workshop Expenses 1, , Registration/expenses for Migrant Staff - Staff Development Travel 6, , Tutors travel Supplies & Materials 8, , Supplies for Tutors/Recruiters Extended Day - Tutor Pay 30, , Employers Soc. Sec. Cost 2, , Employers Retirement Cost 8, , % Extended Day Contracted Services Parent Involvement - Supplies & Materials - 2, Telephone Salary - Instructional Support I 27, , Salary - Migrant Recruiter 21, , Supplement Pay 7, , Longevity Pay 1, , Employers Soc. Sec. Cost 4, , Social Security for Director, Secretary and Recruiters@ 7.65% Employers Retirement Cost 8, , Retirement for 15.32% Employers Hospital Cost 9, , Contracted Services - - Contracted Services Travel 6, , Telephone - - Telephone Migrant Recruiter Postage Travel

121 Telephone - - Phone for office & Cell Phone Service for Recruiters Salary - Technology Support 7, , Data entry salary (65%) Longevity Pay Employers Soc. Sec. Cost Employers Retirement Cost 1, , % Employers Hospital Cost 1, , Workshop Expenses Travel Supplies & Materials Salary - Driver 4, , Employers Soc. Sec. Cost Employers Retirement Cost % Pupil Transportation 5, , Alarm System Fee Indirect Cost 5, , Indirect cost for 2.209% Unbudgeted Federal Grant Fund 6, , Total 260, , Explanation: Migrant Education is a program of the Federal Government. This program is to provide services to Migrant families and students. It provides funds for tutors, recruiters, supplies, staff development, parent involvement, summer school opportunities and many other items as listed above. The budget above indicates the planned use of this money for the students of Rockingham County Schools. There is a 20% cap on administrative costs (anything coded indirect cost on entire budget). 14

122 FEDERAL GRANT FUND 060 IDEA VI-B HANDICAPPED PROPOSED ACCOUNT COMMENTS CODE DESCRIPTION BUDGET BUDGET APPROPRIATIONS Salary - Teachers 482, Salary for 12 teachers Salary - Teachers - 40, Salary - Teachers - 69, Salary - Teachers - 118, Salary - Teachers - 43, Salary - Teachers - 43, Salary - Teachers - 69, Salary - Teachers - 78, Salary - Psychologist 170, Salary for 3 FTE psych's & 1 month each for 3 psych's Salary - Psychologist - 5, Salary - Psychologist - 44, Salary - Psychologist - 49, Salary - Psychologist - 5, Salary - Psychologist - 43, Salary - Psychologist - 44, Salary - Psychologist - 4, Salary - Teacher Assistants 1,573, Salary for teacher assistants (81 total) Salary - Teacher Assistants - 20, Salary - Teacher Assistants - 21, Salary - Teacher Assistants - 102, Salary - Teacher Assistants - 84, Salary - Teacher Assistants - 42, Salary - Teacher Assistants - 14, Salary - Teacher Assistants - 101, Salary - Teacher Assistants - 36, Salary - Teacher Assistants - 89, Salary - Teacher Assistants - 58, Salary - Teacher Assistants - 41, Salary - Teacher Assistants - 107, Salary - Teacher Assistants - 19, Salary - Teacher Assistants - 127, Salary - Teacher Assistants - 62,

123 Salary - Teacher Assistants - 113, Salary - Teacher Assistants - 96, Salary - Teacher Assistants - 34, Salary - Teacher Assistants - 84, Salary - Teacher Assistants - 97, Salary - Teacher Assistants - 92, Salary - Teacher Assistants - 116, Salary - Teacher Assistants - 37, Salary - EC Interpreter 87, Salary for 3 interpreters Salary - EC Interpreter - 25, Salary - EC Interpreter - 25, Salary - EC Interpreter - 36, Salary - EC Interpreter - 25, Salary - Teacher 35, , Salary for summer contracts Substitute Pay 10, , Substitute Pay Salary - TA Sub for Teachers 5, , Sub pay for teacher assistants who subs for teachers Salary - Supplement Pay 31, , Supplementary Pay Longevity Pay 25, , Longevity pay Short Term Disability 7, , Overtime Pay 2, , Employers Soc. Sec. Cost 185, , Employers Social Security 7.65% Employers Soc. Sec. Cost - 1, Employers Soc. Sec. Cost - 4, Employers Soc. Sec. Cost - 7, Employers Soc. Sec. Cost - 6, Employers Soc. Sec. Cost - 3, Employers Soc. Sec. Cost - 1, Employers Soc. Sec. Cost - 8, Employers Soc. Sec. Cost - 2, Employers Soc. Sec. Cost - 6, Employers Soc. Sec. Cost - 9, Employers Soc. Sec. Cost - 3, Employers Soc. Sec. Cost - 8, Employers Soc. Sec. Cost - 6, Employers Soc. Sec. Cost - 22, Employers Soc. Sec. Cost - 5, Employers Soc. Sec. Cost - 11, Employers Soc. Sec. Cost - 10, Employers Soc. Sec. Cost - 4,

124 Employers Soc. Sec. Cost - 15, Employers Soc. Sec. Cost - 10, Employers Soc. Sec. Cost - 16, Employers Soc. Sec. Cost - 8, Employers Soc. Sec. Cost - 5, Employers Retirement Cost 367, , Employers Retirement 15.32% Employers Retirement Cost - 3, Employers Retirement Cost - 9, Employers Retirement Cost - 15, Employers Retirement Cost - 12, Employers Retirement Cost - 6, Employers Retirement Cost - 2, Employers Retirement Cost - 16, Employers Retirement Cost - 5, Employers Retirement Cost - 13, Employers Retirement Cost - 19, Employers Retirement Cost - 6, Employers Retirement Cost - 16, Employers Retirement Cost - 13, Employers Retirement Cost - 44, Employers Retirement Cost - 10, Employers Retirement Cost - 23, Employers Retirement Cost - 21, Employers Retirement Cost - 9, Employers Retirement Cost - 30, Employers Retirement Cost - 20, Employers Retirement Cost - 32, Employers Retirement Cost - 17, Employers Retirement Cost - 10, Employers Hospital Cost 534, Employers Hospital $5,471/employee Employers Hospital Cost - 5, Employers Hospital $5,471/employee Employers Hospital Cost - 10, Employers Hospital Cost - 26, Employers Hospital Cost - 16, Employers Hospital Cost - 10, Employers Hospital Cost - 5, Employers Hospital Cost - 25, Employers Hospital Cost - 10, Employers Hospital Cost - 21,

125 Employers Hospital Cost - 26, Employers Hospital Cost - 10, Employers Hospital Cost - 26, Employers Hospital Cost - 16, Employers Hospital Cost - 53, Employers Hospital Cost - 10, Employers Hospital Cost - 32, Employers Hospital Cost - 32, Employers Hospital Cost - 16, Employers Hospital Cost - 37, Employers Hospital Cost - 32, Employers Hospital Cost - 43, Employers Hospital Cost - 30, Employers Hospital Cost - 16, Workers Compensation Cost 22, , Workers Compensation Cost Unemployment Cost 11, , Unemployment Cost Contracted Services - Communication Service 10, , Contracted Interpreting services Salary - Speech 80, Salary for 2 speech therapist Salary - Speech - 35, Salary - Speech - 45, Salary - Supplement Pay 4, , Supplement Pay Employers Soc. Sec. Cost 6, Employers Social Security 7.65% Employers Soc. Sec. Cost - 2, Employers Soc. Sec. Cost - 3, Employers Retirement Cost 12, Employers Retirement 15.32% Employers Retirement Cost - 5, Employers Retirement Cost - 6, Employers Hospital Cost 10, Employers Hospitalization $5, Employers Hospital Cost - 5, Employers Hospital Cost - 5, Contracted Services - Speech 88, , Speech services - Individual Contracted Services - Audiology 42, , Contracted Audiology Salary - Health Services 111, , Salary for 3 day treatment qp's Employers Soc. Sec. Cost 8, Employers Social Security 7.65% Employers Soc. Sec. Cost - 8, Employers Retirement Cost 17, Employers Retirement 15.32% Employers Retirement Cost - 17, Employers Hospital Cost 16, Employers Hospital $5,471/employee Employers Hospital Cost - 16,

126 Contracted Services 226, , Contracted Physical/Occupational Therapy services Salary - Director 199, , Salary for 3 Exceptional Children Coordinator Salary - Office 46, , Salary for 1 office support personnel Salary - Supplement Pay 7, , Longevity Pay 5, , Longevity Pay Employers Soc. Sec. Cost 19, , Employers Soc. Sec. Cost at 7.65% Employers Retirement Cost 39, , Employers Retirement 15.32% Employers Hospital Cost 21, , Employers Hospital $5,471/employee Unemployment Cost Salary - Office Personnel 4, , Salary for.2 part time office support personnel Employers Soc. Sec. Cost Employers Soc. Sec. Cost at 7.65% Unemployment Cost Salary - Bus Monitor 206, Salary for bus monitors Salary - Bus Monitor - 14, Salary - Bus Monitor - 7, Salary - Bus Monitor - 10, Salary - Bus Monitor - 7, Salary - Bus Monitor - 4, Salary - Bus Monitor - 10, Salary - Bus Monitor - 7, Salary - Bus Monitor - 7, Salary - Bus Monitor - 20, Salary - Bus Monitor - 9, Salary - Bus Monitor - 9, Salary - Bus Monitor - 5, Salary - Bus Monitor - 33, Salary - Bus Monitor - 11, Salary - Bus Monitor - 12, Salary - Bus Monitor - 10, Short Term Disability 2, , Overtime Pay Employers Soc. Sec. Cost 15, Employers Social Security 7.65% Employers Soc. Sec. Cost - 1, Employers Soc. Sec. Cost Employers Soc. Sec. Cost Employers Soc. Sec. Cost Employers Soc. Sec. Cost Employers Soc. Sec. Cost Employers Soc. Sec. Cost

127 Employers Soc. Sec. Cost Employers Soc. Sec. Cost - 1, Employers Soc. Sec. Cost Employers Soc. Sec. Cost Employers Soc. Sec. Cost Employers Soc. Sec. Cost - 2, Employers Soc. Sec. Cost Employers Soc. Sec. Cost Employers Soc. Sec. Cost Employers Retirement Cost 9, Employers Retirement 15.32% Employers Retirement Cost Employers Retirement Cost - 1, Employers Retirement Cost - 1, Employers Retirement Cost - 1, Employers Hospital Cost 18, Employers Hospital $5,471/employee Employers Hospital Cost - 1, Employers Hospital Cost - 3, Employers Hospital Cost - 1, Employers Hospital Cost - 3, Unemployment Cost Contracted Services - Servs. Transport 5, , Contract transportation Indirect Cost 97, , Indirect 2.209% Unbudgeted Federal Grant Fund 427, , Unbudgeted funds Total 5,314, ,178, Explanation: Revenue: Monies are based on a formula that includes poverty, average expenditures, and ADM. Expenditures: Expenditures for the current monies are controlled by a grant application process. Monies will support the special education program by paying for teachers, psychologists, interpreters, teacher assistants, qualified professionals (for day treatment), director and office staff, bus monitors, and other program support. 20

128 FEDERAL GRANT FUND 082 IDEA VI-B STATE IMPROVEMENT PROPOSED ACCOUNT COMMENTS CODE DESCRIPTION BUDGET BUDGET APPROPRIATIONS Substitute Pay 6, , Employers Soc. Sec. Cost Employers Social Security 7.65% Employers Workman's Comp Unemployment Cost Workshop Expenses 5, , Workshop Expenses Printing & Binding Travel Supplies & Materials 2, , Supplies & Materials Indirect Cost Indirect 2.209% Unbudgeted Federal Grant Fund 4, , Unbudgeted Funds Total 20, , Explanation: This budget reflects the second year of stimulus money expenditures. These monies can only be used for special education. Monies are utilized to maintain program and save staff positions. 21

129 FEDERAL GRANT FUND 103 TITLE II - IMPROVING TEACHER QUALITY PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Teacher 36, , Salary - Teacher 35, , Salary - Teacher 36, , Instructional Coach 40, , Instructional Coach 47, Substitute Pay for Sick 10, , Money to cover subs for Title II teachers - Sick days Substitute Pay for Workshop 40, , Supplement 4, Supplement for Teachers in Title II Supplement - 1, Supplement - 1, Supplement - 1, Longevity Pay Mentor Pay 50, , Curriculum-SD Lead Teacher Social Security 24, , Social Security for Title II Teachers/Assistants Social Security - 2, Social Security - 2, Social Security - 2, Retirement 46, , Retirement for Title II 15.32% Retirement - 5, Retirement - 5, Retirement - 5, Hospitalization 80, , Hospitalization Cost for Title II Teachers/Assistants Hospitalization - $5,471/employee Hospitalization - 5, Hospitalization - 5, Workers Compensation Insurance 2, , Title II portion of Worker's Compensation Unemployment Cost Contracted Services 35, , Workshop Expenses 238, , The only dollar source of funding for professional development Travel 6, ,

130 Tuition Fee 15, , Employee Education Reimbursement Supplies & Materials Stipend 50, , Office Support 15, , Longevity Pay Social Security 1, , Retirement 2, , Retirement calculated at 15.32% Hospitalization 2, , Hospitalization calculated at $5,471 per year Indirect Cost 17, , Indirect cost for 2.209% Unbudgeted Federal Grant Fund - - Total 838, , Explanation: Title II is a Federally funded program. The lst key components of this program, Improving Teacher Quality (PRC 103), continues to place emphasis on maintaining and increasing the number of reduced class size positions. The 2nd component emphasizes recruiting, hiring and maintaining "highly qualified teachers and principals". The budget indicates the planned use of this money for the students of Rockingham County Schools. 23

131 FEDERAL GRANT FUND 104 TITLE III - LANGUAGE ACQUISITION PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Lead Teacher 27, , Salary for 43.85% Lead Teacher Salary - Teacher Assistant 6, , Salary Teacher Assistant for ESL program Office Support 12, , Supplement 1, , Supplement for Teachers paid out of Longevity Pay 1, , Longevity Pay Staff Development Instructor Employers Soc. Sec. Cost 3, , Social Security for Teachers/Assistants Employers Retirement Cost 7, , Retirement for 15.32% Employers Hospital Cost 8, , Hospitalization Cost for $5,471/employee Workers Compensations Title III Portion of Workers' Compensation Workshop Expenses Instructional Supplies - - Supplies to be used for Instruction Salary Limited English Proficient Teachers - - ESL Teachers 49.75% of a position Staff Development - Sub Pay Supplement Pay - - Supplement for Teachers paid out of Longevity Pay - - Longevity Pay Employers Soc. Sec. Cost - - Social Security for 7.65% Employers Retirement Cost - - Retirement for 15.32% Employers Hospital Cost - - Hospitalization Cost for $5,471/employee Contracted Services Supplies & Materials 1, Indirect Cost 1, , Paid to system to cover administration 2.209% Unbudgeted Federal Grant Fund , Total 71, , Explanation: Title III Language Acquisition (PRC 104) is a federally funded program. This is a program to supplement/enhance services for immigrant and Limited English Proficient Students. This is what the carryover money will be used for. 24

132 FEDERAL GRANT FUND MIGRANT GRANT PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Extended Day/Tutorial Pay 4, , Employers Soc. Sec. Cost Indirect Cost Unbudgeted Federal Grant Funds Total 5, ,

133 FEDERAL GRANT FUND 114 CHILDREN WITH DISABILITIES - RISK POOL PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - EC Interpreters 62, interpreters Employers Soc. Sec. Cost 4, Retirement 9, Hospitalization Unbudgeted Federal Grant Funds Total 76, Explanation: Provides IDEA, Title VI, Part B funds to "high need" students with disabilities served in local education agencies (LEAs). These funds are to be used for the student's special education and related service needs. 26

134 FEDERAL GRANT FUND 118 IDEA VI-B SPECIAL NEEDS TARGET PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Substitute Pay 8, , Salary - Summer Workshop Instructor Employers Soc. Sec. Cost Workers Compensations Unemployment Cost Contracted Services 3, , Workshop Expenses 2, , Supplies & Materials 3, , Speech Workshop Expense Salary - Teacher Employers Soc. Sec. Cost Employers Retirement Cost Employers Hospital Cost Indirect Cost Unbudgeted Federal Grant Funds - 17, Total 18, , Explanation: The Individuals with Disabilities Education Act 2004 provides funds to local education agencies, charter schools and state-operated programs for specific areas of need for students with disabilities. These targeted areas include the establishment and coordination of reading/writing coordinators and training, math coordinators and training, ealy literacy activities, Positive Behavior Interventions and Support coordinators and training, Responsiveness to Instruction coordinators and training, related services support, autism and low incidence support and training, transition training and support for supervision and internships for related services personnel and school psychologists. 27

135 FEDERAL GRANT FUND IDEA TARGETED ASSIST FOR PRESCHOOL PROPOSED BUDGET BUDGET CODE DESCRIPTION APPROPRIATIONS Substitute Pay 1, Employers Soc. Sec. Cost Employers Retirement Cost Workshop Expense 2, , Supplies & Materials 5, Computer Software & Supplies Other Food Purchases Indirect Cost Unbudgeted Federal Grant Funds - 2, Total 10, , Explanation: The Individuals with Disabilities Education Act 2004 provides funds to local education agencies, charter schools and state-operated programs for specific areas of need for students with disabilities. These targeted areas include professional development and support around activities to improve Child Find programs, early childhood transitions, early childhood outcomes, and improving preschool LRE opportunities for handicapped preschoolers. 28

136 FEDERAL GRANT FUND 156 ARRA - RACE TO THE TOP PROPOSED BUDGET BUDGET CODE DESCRIPTION APPROPRIATIONS Teacher Specialist Longevity Pay Longevity Pay Contracted Services Employers Soc. Sec. Cost % Employers Soc. Sec. Cost % Employers Retirement Cost % Employers Retirement Cost % Employers Hospital Cost Workshop Expenses Travel Reimbursement Computer Software & Supplies Salary Indirect Costs - - Total - - Total Federal Funds 10,267, ,336,

137

138 CAPITAL OUTLAY FUND PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION REVENUE County Appropriation - Initial 2,865, , County Appropriation - Additional - 402, Fund Balance Appropriated - 123, Property Settlement Total 2,865,604 1,409,165 1

139 CAPITAL OUTLAY FUND PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION CATEGORY I APPROPRIATIONS Roofs-Replacement/Repair-Carpentry 145, ,000 Roof Replacements as identified HVAC-Replacement/Parts/Materials/IAQ-Mis 80, ,000 Upkeep/replacement of HVAC Equipment Code/Security Improvements/Repair-Elec. 120,000 83,000 OSHA,AHERA,ADA, Elect. Fire, Security, Environ., Bldg, Reg.-Electrical Specific Code/Security Improvements/Repair-Misc. 60,000 - OSHA,AHERA,ADA, Elect. Fire, Security, Environ., Bldg, Reg.-Miscellaneous Expenses Floor Coverings/Refinishing-Misc. 49,750 14,165 Wooden gym floors, tile, carpet Covered Walkways - - Installation/renovation as identified Classroom/Building Reno.-Architects Fees 20,000 - Architect fees for construction/renovation Classroom/Building Renovations-Misc. 947,858 26,000 Renovations & projects(painting) as identified Paving/Gravel/Sealing-Imp.to Existing Sites 70,000 40,000 Parking lot paving, repair, striping-existing sites Emergency Repair-Misc. 25,000 25,000 Emergency repairs to buildings Grounds Improvement-Imp.to Exisiting Sites 227,000 23,000 Playgrounds, tree service, fencing, grading, seeding General Repair-Misc. 20,000 31,000 General upkeep of buildings as identified Communications/Intercom/Fire System - - Replace/Repair as identified Bus Garage Equipment 6,300 5,200 Equipment for bus garage Mobile Units - (4 units) - - Relocate mobile unit(s) Boiler Replacement/Parts - 22,000 Upkeep/replacement of boilers & equipment School Stadiums/Gyms/Tracks/Tennis Ct. 521, ,000 Repair/replace/upgrade/parts for bleachers/fencing/ tracks Auditorium-Parts/Upgrades/Curtains - 152,000 As identified Swimming Pool - RCHS - - Repair of pool, equipment OCR Facility Upgrades - - Office of Civil Rights facility requirements/upgrades TOTAL 2,291,908 1,131,365 2

140 CAPITAL OUTLAY FUND PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION CATEGORY II APPROPRIATIONS Technology Equipment, etc. - 70,000 Technology needs other than computers, printers, hardware Technology Equipment 443,696 10,000 Initial, additional and replacement computer hardware, and other equipment for infrastructure/connectivity School Capital Outlay 100, ,000 Money allocated to schools based on ADM Equipment/Furnishings - 6,000 School needs as identified Bus Garage Computers/Equipment - - Computers/printers/etc Finance Dept. - Equipment - - Lease on AS400 Computer PowerSchool - - Computers/Printers TOTAL 543, ,000 3

141 CAPITAL OUTLAY FUND PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION CATEGORY I I I APPROPRIATIONS Bus Garage Computers/Equipment 10,000 - Purchase Computers/other equipment Transportation Vehicles/Equipment 10,000 6, Maintenance Vehicles/Equipment 10,000 45,000 Lease & Purchase/Repair parts/equipment Activity Buses - - Purchases of Activity Buses TOTAL 30,000 51,800 GRAND TOTAL 2,865,604 1,409,165. 4

142 ROCKINGHAM COUNTY SCHOOLS CAPITAL OUTLAY REQUEST BUDGET CATEGORY I PROJECTS REQUEST BUDGET Roof Replacement Leaksville-Spray $ 60,000 Lincoln Flat Roof $ 85,000 $ 145,000 HVAC - Replacement/Parts/Materials RHS 400 Bldg AC Units (2) $ 80,000 $ 80,000 Code/Security Improvements/Repairs Johnson Street-Electrical $ 120,000 Wentworth-Security System $ 40,000 Reidsville High-Security Servers (2) $ 20,000 $ 180,000 Floor Coverings/Refinishing Dillard-Carpet Classrms 100 & 200 Hallways $ 33,750 RCMS,RCHS,McM,MHS(2),RHS(2),WRMS, NEW Vision, HMS $ 16,000 $ 49,750 Classroom/Building Renovations Bethany-Waste Water Solution-Fees $ 5,000 RHS-400 Bldg AC Units (2)-Fees $ 5,000 MHS-Boiler (Auditorium, Media & Main Bldg)-Fees $ 5,000 Moss Street-Dining Room Lighting Solution-Fees $ 5,000 RCHS-Window Replacement Main Bldg $ 475,000 Page 1

143 ROCKINGHAM COUNTY SCHOOLS Douglass-Gutter Replacement $ 10,000 Huntsville-Gutter Replacement $ 10,000 Huntsville- Interior Painting $ 128,301 RMS-Interior Painting $ 192,965 RCHS-Interior Painting $ 131,592 $ 967,858 Paving/Gravel/Sealing Dillard-Parking(Facility) $ 70,000 $ 70,000 Emergency Repair/Parts Emergency Repairs to Buildings $ 25,000 $ 25,000 Grounds Improvement All Elem. Schools-Mulch $ 150,000 WRMS-Fencing (EC Bldg) $ 2,000 New Vision-Canopy $ 75,000 $ 227,000 General Repair RCHS-Conference Room in Front Office $ 20,000 $ 20,000 Bus Garage Equipment Replace Garage Equipment $ 6,300 $ 6,300 School Stadiums/Gyms/Tracks/Tennis Courts 2 Elem Walking Tracks-Recoat Tracks(2) $ 40,000 MHS-Baseball/Football Practice Field Musco Athletic Lighting $ 261,000 Page 2

144 ROCKINGHAM COUNTY SCHOOLS MHS-Resurface Tennis Courts $ 50,000 RCHS-Resurface Track $ 120,000 MHS-Football Field Sanded & Laser Graded $ 30,000 RHS-Softball Field Steps $ 20,000 $ 521,000 TOTAL CATEGORY I PROJECTS $ 2,291,908 CATEGORY II PROJECTS Technology Equipment Booker T-Paging System $ 45,000 Dillard-Primex Clocks $ 15,000 Lincoln-Primex Clocks $ 15,000 Leaksville Spray-Primex Clocks $ 15,000 Williamsburg-Power Supply-LCD Red Clocks on Green Hallway $ 5,000 Replace Five (5) Activboards $ 10,000 Replace 150 Projectors $ 10,000 Johnson St. Virtual Machine Server $ 50,000 District Wide -Shoretel Phone System (CNP Technologies) $ 278,696 Total Technology Equipment $ 443,696 School Capital Outlay Allotted to Schools $ 100,000 $ 100,000 TOTAL CATEGORY II PROJECTS $ 543,696 Page 3

145 ROCKINGHAM COUNTY SCHOOLS CATEGORY III PROJECTS Bus Garage Vehicles/Equipment $ 10,000 Transportation Vehicles/Equipment $ 10,000 Maintenance Vehicles/Equipment $ 10,000 TOTAL CATEGORY III PROJECTS $ 30,000 TOTAL CATEGORY I, II, III PROJECTS $ 2,865,604 Page 4

146

147 SCHOOL FOOD SERVICE PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION REVENUE Other-State Alloc. Disab.BYND USDA Grants - Regular 4,293,755 4,782, USDA Grants - Commodity Foods 420, , Paid Student Breakfast Sales 44, Reduced Student Breakfast Sales 2, Adult Breakfast Sales 836 1, Paid Student Lunch Sales 525, Reduced Student Lunch Sales 33, Adult Lunch Sales 80,713 65, Supplemental Sales 234, , Catered Breakfast Sales 28,278 28, Catered Lunch Sales 106, , Suppers & Banquets Catered Supplements State Grant Reduced Breakfast Contributions & Donations 14,158 10, Interest Earned on Investments Overages/Shortages 1,733 2, Indirect Cost Allocated 413, Transfer from Local Current Expense 900, ,000 Fund TOTAL 7,099,020 6,901,450 Reduce CEP program to fully reimbursable schools (PRC 035) (309,925) Reduction of use of annual leave days (PRC 035) (129,000) Budgeted amount 6,660,095 1

148 SCHOOL FOOD SERVICE PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Supervisors 78,485 62, Office Personnel 75, , Substitutes 66,300 60, Drivers 32,439 50, Child Nutrition Employees 1,133,431 1,385, Managers 555, , Longevity Pay 41,755 48, Bonus Leave Pay 4,675 2, Annual Leave 18,195 2, Payments for Short Term Disability Overtime Pay Employers Soc. Sec. Cost 153, , Employers Retirement Cost 258, , Employers Hospital Cost 610, , Workers Compensation 138, , Employers Unemployment Ins. 10,000 10, Workshop Expenses/Allowable Travel 7,000 12, Advertising Cost Printing & Binding Fees 2,000 5, Contracted Repairs & Maintenance 55,000 90, Rentals/Leases Other Property Services Travel Reimbursement 5,000 12, Postage Mobile Communications 1, Member Dues & Fees Vehicle Liability Insurance 1,000 1, Supplies & Materials 10,000 10, Computer Software & Supplies 35,000 25, Repair Parts, Materials & Labor 30,000 35, Food Purchase 2,709,925 2,110,000 2

149 USDA Commodity Foods 420, , Food Processing/Supplies 225, , Inventory Loss 5,000 5, Purchase of Non-Capitalized Equip. - - Initial, additional, replacement of small support items Purchase of Equipment - - New equipment to replace items not repairable Depreciation - - Depreciation of cafeteria/office equipment Indirect Cost 413, ,000 Indirect Cost calculated by USDA formula TOTAL 7,099,020 6,901,450 Reduce CEP program to fully reimbursable schools (PRC 035) (309,925) Reduction of use of annual leave days (PRC 035) (129,000) Budgeted amount 6,660,095 Child Nutrition is an enterprise fund operated similar to private business. Revenues are generated primarily from sales of meals to students, federal reimbursement for meals served and some catered meals to child care agencies outside the school system. Expenses are paid from these funds. Child Nutrition must maintain a separate budget not only for local purposes, but also for state and federal regulations as set forth in Federal Register, Subchapter A. Due to extreme increases in food and supply cost and nutrition standards and mandates, Child Nutrition has been unable to generate funds to pay indirect cost. The state expects Child Nutrition programs to provide foods of higher nutrition standards but does not provide funding to offset the higher costs. In addition, the state does not provide any funding to support cost of living increases. 3

150

151 SPECIAL FUND PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION REVENUE Tuition and Fees 601, ,355. Total 601, ,355 1

152 SPECIAL FUND 701 SCHOOL AGE CHILD CARE PROPOSED ACCOUNT COMMENTS CODE DESCRIPTION BUDGET BUDGET APPROPRIATIONS Salary - Hourly Associates 395, ,000 Salary for hourly associates Bonus Pay 8,500 - Bonus Pay Longevity Pay 5,000 5,000 Longevity Pay Bonus Leave Pay Bonus Leave Pay Annual Leave Pay Annual Leave Pay Short Term Disability - - Short Term Disability Pay Overtime Overtime Employers Soc. Sec. Cost 30,657 30, % Employers Retirement Cost 31,754 31, % Employers Hospital Cost 69,755 69,755 $5,471/employee Workers Compensation 2,000 2,000 Workers Compensation Unemployment Unemployment Cost Contracted Services Contracted services Staff Development 2,000 2,000 Workshop Expenses Printing & Binding Printing & Binding Reproduction Costs 2,000 2,000 Reproduction Costs Travel 5,000 5,000 Itinerant travel Field Trips 8,000 8,000 Field Trips Telephone Telephone charges Postage Postage cost Supplies & Materials 13,000 13,000 Office Supplies Repair, Parts, & Materials 5,000 5,000 Contracted repairs Food/Snacks 18,472 27,409 Food/snacks purchase for kids Non-Capital Equipment Equipment under $ Computer Equipment Indirect Cost 1,330 1,330 Budgeted at 2.209% Total 601, ,355 Explanations: Revenues: The School Age Child Care program is operated with collected fees, both parental fees and DSS fees. The program appears to be breaking even; its operating costs are within the limits of monies collected. We will operate with a similar budget this year as last year; anticipated program costs will include increased benefit costs which will be covered with a small anticipated 2 program fund balance plus collected fees.

153 Child Nutrition Agency Fund

154 CHILD NUTRITION AGENCY FUND PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION REVENUE Agency Fund Revenue 501,600 1,424,720. Total 501,600 1,424,720 1

155 CHILD NUTRITION AGENCY FUND 035 CHILD NUTRITION AGENCY FUND PROPOSED ACCOUNT COMMENTS CODE DESCRIPTION BUDGET BUDGET APPROPRIATIONS Contracted Services 456,000 1,295, Indirect Cost 45, ,520 Total 501,600 1,424,720 Explanations: This is a contractual arrangement with NCDPI School Food Service Division, Culinary Solution Centers and Rockingham County Schools. NCDPI pays us to provide services to them. RCS contracts Culinary Solution Centers to provide the services to us. For these services, RCS gets indirect costs, which go to the Child Nutrition program. 2

156

157 ACCOUNT CODE FUND 8 - OTHER RESTRICTED FUNDS DESCRIPTION PROPOSED BUDGET BUDGET COMMENTS REVENUES Contributions 50,000 50,000 Moved from Local Fund Miscellaneous Revenue 10,000 10,000 Moved from Local Fund Indirect Cost 175, ,000 Moved from Local Fund 2 Costs charged to Federal programs and Enterprise funds for overhead. The allowable percentage decreased by the state. Reduced Child Nutrition to 0% Appropriated Fund Balance - Drivers Ed ,616 Moved director salary from local Fund Miscellaneous - Driver Education 65,000 65, Miscellaneous - Exceptional Children 607, ,187 Funds anticipated from Day Treatment reimbursements, grants, etc Fund Balance Appropriated - EC 226, , Preschool Income 432, ,680 Anticipated funding for 108 More at Four students Fund Balance Appropriated - EC 86,598 86, Parent Center Fund Balance Appr. - Parent Ctr Miscellaneous Rev. - Remediation Fund Balance Appropriated - Remediation 76,405 76, ROTC Reimbursement 327, ,141 Estimated reimbursement for four schools Army - Morehead Air Force - McMichael/Rockingham Marines - Reidsville Medicaid Administrative Outreach Prog. 180, ,000 Administrative Outreach Claiming (AOC) is Medicaid funding based on submitted claims from collected time sample data documenting eligible administrative duties performed that are associated with the provision of Medicaid services in the schools Medicaid Reimbursement Program 60,000 60,000 Exceptional Children Program Fund Balance Appropriated-Medicaid 439, , GEAR UP Grant 359, , PEP Grant 300, NC Quest Grant Fund Balance Appropriated-Quality Sch - 2, Early Childhood Center 267, , Fund Balance Appropriated-Early Childhood KBR PE Grant - 100,000 1

158 Fund Balance Appropriated - RC Ed. Found Golden Leaf STEM Initiative Project Misc. Chromebook Self Insurance 97,400 97, Fund Balance Appropriated - Chrome Ins Fund Balance Appropriated - USTEP APEX Learning PROJECT CONNECT GRANT - 7, RAF - Wellness Grant RAF - Social Working Fund 6,091 6, Fund Balance Approp. RAF - Social Workers' Fund SPARK School Health Coordinator - RAF - 30, Fund Balance Appropriated - School Health Fund Balance from local will be transferred here to cover local share RAF-Wireless Grant 461, , RAF - Science Classroom State Grant for School Nurse Initiative 200, ,000 Moved from local Fund Technology 684, ,514 Reimbursements and Erate reimb. on phones, internet, & hosting Appropriated Fund Balance Local Government Sales Tax 85,000 85, Tuition & Fees 20,000 20,000 Funds from Out of County and Out of State Students Reading is Fundamental Fund Balance Appropriated-RIF Rental of School Property 20,000 20, Childrens Fund Contributions Fund Balance Appr.-Childrens Fund RAF - IB Middle Years Grant 70, IB Program - 33, Scholar Athlete - Appropriated Fund Balance 1,000 1, Scholar Athlete 3,000 3, Fund Balance Appropriated - SHAC - - School Health Advisory Council Contributions -Teacher of the Year 2,000 2, Cultural Arts Contributed 5,000 5, Cultural Arts - Keystone 26,265 26, Bible Education 207, , WRMS Summer Stem Enrichment 10,320 10, Print Shop Revenue 70,500 70, Activity Bus 74,000 74, Fund Balance Appropriated - - 5,707,802 5,487,713 2

159 FUND 8 - OTHER RESTRICTED FUNDS 012 DRIVERS EDUCATION PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION Salary - Non Certified Instructor - 155,567 Local cost of Instructors and director-moved director salary from local Substitute Pay Employers Soc. Sec. Cost - 14,000 Employers Soc. Sec. 7.65% Employers Retirement Cost - 24,000 Employers Retirement 15.32% Contracted Services Workshop Expenses - 1,945 State Conference Contracted Repairs & Maintenance - 2,500 Repair of Cars Vehicle Liability Insurance - 7, cars to insure Supplies & Materials 65,000 4,265 Teaching Supplies Computer Software/Supplies - 5,200 Computer Drivers Education Software Repair parts, Materials, Etc - 4,800 Car parts, lubrication Gas - 9,710 Gas for Drivers Education Cars Oil Purchase of Vehicle - 16, License & Title Fees Employers Retirement 15.32% 65, ,616 NOTE: For the fiscal year, the state has included driver's education in their budget. 3

160 FUND 8 - OTHER RESTRICTED FUNDS 032 EXCEPTIONAL CHILDREN PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Teacher 407, ,900 Salary for 11 teacher tradeoffs Substitute Pay 10,000 10,000 Substitute pay for 5100 series Bonus Pay 8, Employers Soc. Sec. Cost 31,969 31,969 Employers Soc. Sec. 7.65% Employers Retirement Cost 62,490 62,490 Employers Retirement 15.32% Employers Hospital Cost 60,181 60,181 Employers Hospitalization (11) Unemployment Compensation Employers Soc. Sec. Cost Employers Retirement Cost 20 - Employers Retirement 15.32% Workman's Compensation 1,500 1,500 Workman's Comp Unemployment Compensation 2,000 2, Contracted Services 8,750 8,750 Community Based Instruction Stipends Workshop Expenses 3,000 3,000 Workshop Expenses Printing & Binding Printing & Binding Travel Travel Reimbursements Fieldtrips Instructional Supplies 102, ,081 Supplies & Materials Repairs Repair Parts etc Other Food Purchases Food Purchases Non-Capitalized Equipment Purchase non-capitalized equipment under $ Non-Capitalized Computer Equip. 10,000 10,000 Purchase non-capitalized computer equipment under $ Salary - Media Salary for 1 media specialist Employers Soc. Sec. Cost Employers Retirement Cost Employers Retirement 15.32% Employers Hospital Cost Salary - Counselor 89,110 89,110 Salary for 2 counselors trade off Bonus Pay 1, Employers Soc. Sec. Cost 6,817 6,817 Employers Soc. Sec. 7.65% Employers Retirement Cost 13,652 13,652 Employers Retirement 15.32% Employers Hospital Cost 10,942 10,942 Employers Hospitalization (2) Workshop Expenses Workshop Expenses Membership Dues Insurance 1,000 1,000 CBT Insurance Cost Contract Pupil Transportation Contract Transportation 4

161 Unemployment Compensation Total 834, ,132 Explanation: Revenue: Vocational Rehabilitation pays stipends to qualifying students with special needs who are learning work skills; stipends are then paid from this account. Revenues and expenditures exactly match and are anticipated to be about the same next year. Reidsville Area Foundation will generate approximately $45,000 to use to hire the equivalent of a full time psychologist to work in the Student Health Centers. We will "trade off" by using monies to pay for a counselor in order to get a state slot for a highly paid psychologist. Medicaid monies for Day Treatment services will provide the main source of revenue. We currently provide Day Treatment services to up to 30 students, but anticipate increased capacity in the future. Monies generated cover costs of the program. We actually pay program costs from other EC funds utilizing these revenues for "trade offs". Being cautious, we are anticipating enough revenue for 14 "trade off " teachers. Fund Balance: We hope to generate enough money from Day Treatment to not actually use fund balance; however, the delay in reimbursement and unanticipated problems may require use of these funds. Expenditures: Monies are utilized in cooperation with finance department to maximize services. In addition, we pay student earned stipends and cover some direct program costs. 5

162 FUND 8 - OTHER RESTRICTED FUNDS 049 PRESCHOOL PROPOSED ACCOUNT COMMENTS CODE DESCRIPTION BUDGET BUDGET APPROPRIATIONS Salary - Teacher 353, ,200 Salary for 9 trade-offs Substitute Pay 5,000 5,000 Substitute Pay Employers Soc. Sec. Cost 27,403 27,403 Social Security 7.65% Employers Retirement Cost 54,110 54,110 Retirement 15.32% Employers Hospital Cost 48,915 48,915 Hospitalization (9) Workers Compensation Workers Comp Unemployment Compensation Workers Compensation Contracted Services 10,000 10,000 Contracted services Workshop Expenses Instructional workshop expenses Printing & Binding Repair/Maintenance Repair and maintenance Contracted Pupil Transportation 1,000 1,000 Preschool pupil transportation Travel Itinerant travel Field Trips Field Trips Instructional Supplies 3,500 3,500 Purchase instructional supplies Other Food Purchases 11,000 11,000 Purchase food/snacks Non-Capitalized Computer Equip. 4,000 4,000 Purchase computer equipment under $ Contracted Services Contracted Speech Services Workshop Expenses Repair/Maintenance Total 519, ,278 Explanation: Revenues: Monies are received from various sources, but primarily through NC PK to support inclusive efforts. We anticipate funding from NC PK to serve ninety six 4-year olds based on their criteria. Expenditures: The cost of 10 teachers have been assigned to this budget. In addition, funds will be used to support cost for repairs, renovations, etc. due to required NC licensing of Pre-K classes as well as to purchase needed materials and supplies not available through other funds. Funds are also used to support playgrounds and renovations. 6

163 FUND 8 - OTHER RESTRICTED FUNDS 050 LOCAL PARENT INVOLVEMENT PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Supplies & Materials Books/materials for Parent Center Total - - Explanation: The Local Parent Center account was established for repair and replacement of materials for the center. The funds include damage/lost fees, laminating cost, donations form patrons & community/business donations. 7

164 FUND 8 - OTHER RESTRICTED FUNDS 069 LOCAL REMEDIATION PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Workshop Expenses Supplies and Materials Staff Development 38,904 38, Supplies & Materials 37,501 37, Workshop Expense - - Total 76,405 76,128 Explanation: Local Remediation funds are used to support school staffs with development and continuation of programs for at risk students. 8

165 FUND 8 - OTHER RESTRICTED FUNDS 301-ROTC REIMBURSEMENT PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - JROTC 187, ,626 Salary for 4.5 positions - approx. half from restricted, half from state Bonus Pay Salary - Differential 58,950 58, Employers Soc. Sec. Cost 18,865 18,865 Social Security 7.65% Employers Retirement Cost 37,500 37,500 Retirement 15.32% Employers Hospitalization 24,200 24,200 Hospitalization (4.5) Custodial Supplies - - Total 327, ,141 9

166 FUND 8 - OTHER RESTRICTED FUNDS 305 MEDICAID ADMINISTRATIVE OUTREACH PROPOSED ACCOUNT BUDGET BUDGET COMMENTS Salary - Office Personnel 43,790 43, Longevity 1,423 1, Employers Soc. Sec. Cost 3,350 3,350 Social Security 7.65% Employers Retirement Cost 6,530 6,530 Retirement 15.32% Employers Hospitalization - 5,378 Hospitalization Fuel Oil 124,907 85, Contracted Services - 34,415 Total 180, ,000 10

167 FUND 8 - OTHER RESTRICTED FUNDS 306 MEDICAID REIMBURSEMENT PROPOSED ACCOUNT BUDGET BUDGET COMMENTS Salary - Speech Therapists - - Salary for 0 speech teacher Supplement Bonus Pay Longevity Pay Employers Soc. Sec. Cost - - Social Security 7.65% Employers Retirement Cost - - Retirement 15.32% Employers Hospital Cost - - Hospitalization Contracted Services - Speech 200, ,000 Contracted Sservices - speech Contracted Services - Audiology 42,024 42,024 Contracted Sservices - audiology Contracted Services 42,000 42,000 Contracted Services - pt/ot Contracted Services 215, ,000 Contracted services - PCG Total 499, ,024 Explanation: Revenue: Monies are generated based on strict Medicaid guidelines for reimbursement for specific related services provided in the schools. Currently, services eligible for reimbursement include therapy and assessments performed by speech pathologists, occupational therapists, physical therapists, and audiologists. We may begin billing some limited nursing services next year as well. Expenditures: Based on our signed contract with Medicaid, these monies may only be used to support related services. Therefore we utilize these monies to employ a speech therapist. We will use some of the restricted fund balance that we expect at the end of the year in this area combined with anticipated revenues for the year to pay for 1 therapists as well as some contracted services. 11

168 FUND 8 - OTHER RESTRICTED FUNDS 311 GEAR UP PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Summer Enrichiment 25,000 25,000 Summer Student Enrichment Salary - Teacher Assistant Salary 118, ,885 Coordinators Salary - - Family and Community Facilitators Substitute Pay 5,000 5, Tutors 20,000 20, Employers Soc. Sec. Cost 12,920 12,920 Employers Soc. Sec. 7.65% Employers Retirement Cost 25,688 25,688 Employers Retirement 15.32% Employers Hospital Cost 13,711 13,711 Employers Hospitalization (4) Contracted Services 5,000 5, Workshop Expenses 25,000 25, Advertising Cost Printing 1,250 1, Travel 3,000 3,000 Local travel for Coordinators & Comm. Facilitators Field Trips 20,000 20,000 Field trip costs for students Telephone 1,200 1, Postage 1,000 1, Supplies & Materials 27,435 27, Food Purchases (Student Lunches) 25,000 25, Other Food Purchases (Snacks Only) 2,217 2, Computer Equipment - Inventoried Salary - Custodian 2,000 2, Employers Soc. Sec. Cost Employers Soc. Sec. 7.65% Employers Retirement Cost Employers Retirement 15.32% Salary - Bus Driver 20,000 20,000 Bus Drivers for Field Trips Employers Soc. Sec. Cost 1,530 1,530 Employers Soc. Sec. 7.65% Employers Retirement Cost 3,042 3,042 Employers Retirement 15.32% Total 359, ,336 12

169 FUND 8 - OTHER RESTRICTED FUNDS 332 PEP GRANT PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - School Based Specialist 7,500 - PEP Program Mananger Salary - Office Support - - PEP Administrative Assistant Substitute Pay 1, Substitute Pay 5, Stipends 13, Additional Responsibility Stipends - - Lead PE Teachers Employers Soc. Sec. Cost 2,093 - Employers Soc. Sec. 7.65% Employers Retirement Cost 2,200 - Employers Retirement 15.32% Employers Hospital Cost Employers Hospitalization (2) Contracted Services 30, Workshop Expenses 30, Printing Travel 3, Telephone Postage Supplies & Materials 198, Computer Equipment - Inventoried 5,000 - Total 300,000-13

170 FUND 8 - OTHER RESTRICTED FUNDS 340 NC QUEST PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS State Designated Stipend Employers Soc. Sec. Cost - - Employers Soc. Sec. 7.65% Employers Retirement Cost - - Employers Retirement 15.32% Workshop Expenses Indirect Cost - - Total - - This budget represents the NC Quest project Core-Math II: Assisting Teacher's Implementation of the Common Core State Standards for Mathematics with Learning Trajectories Reform-Oriented Pedagogy and Instructional Support that will partner faculty from UNCG with teachers and school leaders in our district and those from Asheboro City and Randolph Co. Schools. 14

171 FUND 8 - OTHER RESTRICTED FUNDS 403 QUALITY SCHOOLS PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Substitute Pay Substitute Pay Employers Soc. Sec. Cost Social Security 7.65% Supplies & Materials - 1,600 Social Security 7.65% Contracted Services To pay any contracted services - workshop facilitator's contracts Workshop Expenses Instructional workshop expenses - workshop equipment & supplies Total - 2,100 Explanation: Revenues: Monies were received from the North Carolina Partnership for Excellence for the use of training administrators and teachers in the area of Total Quality. 15

172 FUND 8 - OTHER RESTRICTED FUNDS 410 EARLY CHILDHOOD PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Teacher Assistant 40,060 40,061 2 FTE assistants Salary - Teacher Assistant 20,205 20,205 1 FTE assistants Longevity Annual Leave Disability Pay Employers Soc. Sec. Cost 4,610 4,610 Social Security 7.65% Employers Retirement Cost 9,233 9,166 Employers Retirement 15.32% Employers Hospital Cost 20,516 16,134 Employers Hospitalization $5,471 (3) Unemployment Compensation Salary - Teacher 63,035 63, FTE Teacher Salary - Teacher 36,500 36,500 1 FTE Teacher Sub Pay 1,100 1,100 Sub Pay Sub Pay - TA subs for Teachers Sub Pay for TA subs for teachers Salary - Hourly Associates FTE PTE Child Care Workers Salary - Hourly Associates FTE Child Care Workers Bonus Bonus Pay Longevity Longevity Bonus Leave Annual Leave Annual Leave Pay Employers Soc. Sec. Cost 7,714 7,714 Social Security 7.65% Employers Retirement Cost 15,279 15,170 Employers Retirement 15.32% Employers Hospital Cost 20,516 13,445 Employers Hospitalization $5,471 (2.5) Workers Compensation Workers Compensation cost Unemployment Compensation Instructional Workshop Expenses 2,600 2,600 Staff Development Expenses Water, Sewage, Garbage Waste management expenses Maintenance 2,536 1,800 Contracted Maintenance on Equipment Rentals 3,000 3, Itinerant Travel 2,000 2,500 Travel reimbursement Field Trip Field trip cost Telephone Telephone cost for daycare centers Tuition Fees Tuition fees Instructional Supplies 5,500 5,077 Instructional Supplies - General Repair Parts & Materials Repair parts Other Food Purchases 9,438 10,138 Food purchases for daycare - breakfast/lunch 16

173 Indirect Cost Indirect Cost 2.209% Total 267, ,255 Explanation: The preschool age classes (ages 3, 4, and not school age 5 year olds) that generate More At Four and/or disability monies blended with students who are fee for service have higher student-teacher ratios therefore covering costs of teachers and assistants. This year with the restructuring of the program and phasing out of the toddler class, childcare and aftershool services for 3,4 and not school age 5 will be a minimal expense. Supplemental funding for these services will come from local PRC 049 monies. 17

174 FUND 8 - OTHER RESTRICTED FUNDS 573 KBR PE GRANT PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Contracted Services - 10, Supplies & Materials - 80, Furniture & Equipment - under $2,000-5, Furniture & Equipment - over $2,000-5,000 Total - 100,000 18

175 FUND 8 - OTHER RESTRICTED FUNDS 574 ROCKINGHAM COUNTY EDUCATION FOUNDATION PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Instructor SAT Review Employers Soc. Sec. Cost Employers Retirement Cost Supplies & Materials Other Food Purchases Snacks for students Total

176 FUND 8 - OTHER RESTRICTED FUNDS 575 GOLDEN LEAF STEM INITIATIVE PROJECT PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Workshop Expenses Professional development & training for science & math teachers Instructional Supplies Supplies purchased for science & math teachers Total

177 FUND 8 - OTHER RESTRICTED FUNDS 576 CHROME BOOK INSURANCE PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Contracted Repairs and Maintenance Propoerty Insurance - Chrome Books 97,400 97, Computer Equipment - Inventoried - - Total 97,400 97,400 21

178 FUND 8 - OTHER RESTRICTED FUNDS 578 USTEP PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Substitute Pay Employers Soc. Sec. Cost - - Employers Retirement 15.32% Employers Retirement Cost - - Employers Hospitalization $5, Supplies and Materials Total

179 FUND 8 - OTHER RESTRICTED FUNDS 581 APEX PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Instructional Supplies Total - - Explanation: Apex Learning is the leading provider of digital curriculum for secondary education to the nation's school districts. The company's comprehensive, standards-based online courses help schools successfully engage all student in rigorous coursework and prepare them for high school graduation and beyond. RCS uses APEX learning to provide credit recovery for students who are at-risk of dropping out, and to provide acceleration for students who need honors and/or advanced placement courses. 23

180 FUND 8 - OTHER RESTRICTED FUNDS 582 PROJECT CONNECT GRANT PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Teacher - 2,795 Salary for homebound teachers Employers Soc. Sec. Cost Social 7.65% Employers Retirement Cost % Contracted Services Travel - 1, Postage Supplies & Materials Non-Capitalized Computer Telephone Internet Services Other Communication Services (APEX) - 1,800 APEX online classes Workshop Expense Total - 7,400 Explanation: The RCS district is part of a community collaborative which received grant funding to provide additional services to pregnant and parenting students with the goal of helping them be successful academically. When a student must leave school for medical reasons relating to her pregnancy, she is offered both the services of a homebound student and online courses. For those students who do not have a computer, we have used grant funds to purchase netbooks. Additionally, we can provide broadband cards to allow internet access from home. 24

181 FUND 8 - OTHER RESTRICTED FUNDS 583 RAF - WELLNESS GRANT PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Supplies & Materials For PE - Total Explanation: The goal of the Reidsville Area Foundation Fitness & Nutrition Initiative is to increase the awareness of students, teachers, parents and staff of the importance of physical activity and nutrition. Additionally, they aim to support the public schools efforts to create healthier school environments and healthy and responsible students. Wellness grants make funds available to individual elementary and middle schools to enhance the current nutrition and/or physical activity programs offered within the current curriculum. 25

182 FUND 8 - OTHER RESTRICTED FUNDS 585 REIDSVILLE AREA FOUNDATION - SOCIAL WORKERS' FUND PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Supplies & Materials 6,020 6,020 Social Worker's Fund Non-Capital Equipment Surround Sound Systems Total 6,091 6,091 Explanation: This fund is used by Social Workers to help our neediest students. We have an application process that the Social Workers complete making sure there is no other help available. Funds are appropriated by the Reidsville Area Foundation. Surround Sound Funds are appropriated by the Reidsville Area Foundation for Surround Sound Systems. 26

183 FUND 8 - OTHER RESTRICTED FUNDS 589 SPARK - SPORTS, PLAY AND ACTIVE RECREATION FOR KIDS PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Spark Kits - - Physical Education Porgram Total - - Explanation: SPARK (Sports, Play and Active Recreation for Kids) is the actual curriculum that is used in the IsPOD program that specializes in research-based physical education for our county teachers. It emphasizes increased moderate-to-vigorous physical education. RCS PE teachers have had professional development training for this curriculum. Funds were 27

184 FUND 8 - OTHER RESTRICTED FUNDS 591 SCHOOL HEALTH COORDINATOR PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Administrative Specialist - 23,073 School Health Coordinator Employers Soc. Sec. Cost - 1, % Employers Retirement Cost - 3, Employers Hospital Cost - 1,653 Total - 30,000 RAF % - 30,000 (-069-) RCS % - 31,896 Total - 61,896 Explanation: The Reidsville Area Foundation is funding 48.47% of the salary and benefits costs for this position. Rockingham County Schools will fund the remaining 51.53%. The person in this position works closely with the students and staff to increase physical activity in and out of school, and to build healthy habits for a lifetime. 28

185 FUND 8 - OTHER RESTRICTED FUNDS 594 REIDSVILLE AREA FOUNDATION - WIRELESS GRANT PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Instructional Support - IT - 139, Employers Soc. Sec. Cost - 10, Employers Retirement Cost - 21, Employers Hospital Cost - 16, Purchase of Non-Capitalized Equipment 461,321 79,883 Total 461, ,977 Explanation: This is funding for expansion of wireless capabilities to elementary schools. Funding is pending with the Reidsville Area Foundation. 29

186 FUND 8 - OTHER RESTRICTED FUNDS 596 REIDSVILLE AREA FOUNDATION - SCIENCE GRANT PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Substitute Pay Employers Soc. Sec. Cost Social Scurity 7.65% Employers Retirement Cost Retirement 15.32% Workshop Expenses Staff Development for Science Teachers Instructional Supplies Supplies for Science Teachers Total

187 FUND 8 - OTHER RESTRICTED FUNDS 615 STATE GRANT FOR SCHOOL NURSE INITIATIVE PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Nurse 147, , Employers Soc. Sec. Cost 11,310 11,310 Social Scurity 7.65% Employers Retirement Cost 22,417 22,417 Retirement 15.32% Employers Hospital Cost 18,442 18,442 5,471 (4) Workshop Expense - - Workshop Expenses Total 200, ,000 31

188 FUND 8 - OTHER RESTRICTED FUNDS 715 TECHNOLOGY PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Substitute Pay Sub. for Technology training for teachers Supplement Longevity Staff Development - Instructors 100% of (1)ITS, 15% of (1)Secondary Math, &(2)Stipends for Media Support. Moved to Local Employers Soc. Sec. Cost Budgeted at 7.65% Employers Retirement Cost Budgeted at 15.32% Employers Hospital Cost Telecommunications - Cellular 5,000 5,000 Cellular Services for District Supplies & Materials-Instructional Tech. 30,000 30,000 Replacement LCD projector bulbs Non-Capitalized Computers-Inst. Tech Student Computers Supplement Longevity Staff Development Instructor For summer professional development & 15% of HS Math ITS Employers Soc. Sec. Cost Social 7.65% Employers Retirement Cost Retirement cost at 15.32% Employers Hospital Cost Indirect Cost Comp. Software and Supplies - - Computer Software and Supplies Non-Capitalized Computers 49,514 49,514 Switches, network and technology under $2, Non-Capitalized Computers Other Support Services Telephone - - PRI's, VoIP & Security connections (increase by 600 connection) Telecommunications - WAN & Firewall 600, ,000 District WAN Connectivity and Managed Firewall Total 684, ,514 Explanation: Revenue: 715 revenue is generated solely from erate reimbursement of 76% of previous expenditures. The reimbursement is denoted as spring or fall from the previous budget cycle. Expenditures: These funds are used to support the bulk of the cost of the erate eligible purchases for this funding cycle. This supports WAN Connectivity and voice communications and cellular communications. 32

189 Instructional Technology & media is budgeted under purpose code 5110 Technology Services is budgeted under pupose code 6400 and FUND 8 - OTHER RESTRICTED FUNDS 801 GENERAL OPERATIONS PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION Electricty 300, , Fuel Oil 39,325 39, , ,000 33

190 FUND 8 - OTHER RESTRICTED FUNDS 804 READING IS FUNDAMENTAL PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Books Purchase Books Books Purchase Books Total - - Reading Is Fundamental (RIF) is a Federal Program that provides free books to disadvantaged students. The Reidsville Zone Elementary Schools participate in this donations of area service clubs, Reidsville Junior Service League, Reidsville Junior Woman's Club, and the Federated Woman's Clubs. RIF representatives at these schools purchase low cost books. Each school has 3 separate distributions. At each distribution students are allowed to choose one book to add to their home library. In addition to the free book, incentives are provided for students who read 25, 50, 75 and 100 books. Some of these incentives are provided by local businesses (McDonalds of Reidsville and Pete's Burgers of Reidsville) the Local RIF Account and the local school provides the remainder of the incentives. 34

191 FUND 8 - OTHER RESTRICTED FUNDS RENTAL PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Electricity 20,000 20,000 Total 20,000 20,000 35

192 FUND 8 - OTHER RESTRICTED FUNDS CHILDREN'S FUND PROPOSED ACCOUNT BUDGET BUDGET CODE DESCRIPTION APPROPRIATIONS Supplies Supplies for students with special needs. Total - - Explanation: The Jackie Stevens Fund was originally set-up by Liberty Embroidery in memory of one of their employees. However, Liberty Embroidery decided not to continue supporting this fund. As result, the name of the fund has been changed to the Children's Fund of Rockingham County. The new fund is supported through the generosity of Duke Power, Ball Corporation, Rockingham County Schools Central Office and many individuals. The donations to the Rockingham County Children's fund are used to assist students with emergency needs such as clothing, medication, vision and dental. Students needing assistance from this fund are identified by the school nurses or social workers. 36

193 FUND 8 - OTHER RESTRICTED FUNDS 807 RAF - IB MIDDLE YEARS GRANT PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Teacher 32, Salary - Teacher 1, Salary - Supplement 1, Employers Soc. Sec. Cost 2,746 - Social 7.65% Employers Retirement Cost 5, Employers Hospital Cost 5, Workshop Expenses 8, Membership Dues and Fees 4, Supplies 8,334 - Total 70,445-37

194 FUND 8 - OTHER RESTRICTED FUNDS 808 IB PROGRAM PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Teacher - 29, Salary - Supplement - 1, Employers Soc. Sec. Cost - 2,370 Social 7.65% Supplies Supplies - - Total - 33,500 38

195 FUND 8 - OTHER RESTRICTED FUNDS 809 SCHOLAR ATHLETE PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Awards/Rule Books 4,000 4,000 Total 4,000 4,000 39

196 FUND 8 - OTHER RESTRICTED FUNDS 819 SCHOOL HEALTH ADVISORY COUNCIL PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION Supplies & Materials Workshop Expenses - -. Total - - Explanation: The School Health Advisory Council (SHAC) is a district-wide and community group that advises the system on health and wellness issues. These funds support the operations of this group. 40

197 FUND 8 - OTHER RESTRICTED FUNDS TEACHER OF THE YEAR PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION Supplies & Materials 2,000 2,000 Teacher of the Year Banquet and Supplies 2,000 2,000 41

198 FUND 8 - OTHER RESTRICTED FUNDS CULTURAL ARTS - CONTRIBUTED PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION Contracted Services 3,000 3, Pupil Transportation 1,100 1, Supplies & Materials ,000 5,000 42

199 FUND 8 - OTHER RESTRICTED FUNDS CULTURAL ARTS - KEYSTONE PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION Supplies & Materials 26,265 26,265 26,265 26,265 43

200 FUND 8 - OTHER RESTRICTED FUNDS 835 BIBLE EDUCATION PROGRAM PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Teacher 143, , Salary - Supplement 7,158 7, Salary - Longevity Employers Soc. Sec. Cost 11,641 11,641 Social 7.65% Employers Soc. Sec. Cost 22,966 22, Employers Soc. Sec. Cost 21,512 21, Unemployment Costs Total 207, ,788 44

201 FUND 8 - OTHER RESTRICTED FUNDS 837 WRMS SUMMER STEM ENRICHMENT PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Salary - Teacher 3,470 3, Employers Soc. Sec. Cost Social 7.65% Employers Retirement Cost Supplies and Materials Bus Driver 1,447 1, Employers Soc. Sec. Cost Pupil Transportation 3,600 3,600 Total 10,320 10,320 45

202 FUND 8 - OTHER RESTRICTED FUNDS 880 PRINT SHOP PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION Repairs to Equipment Costs of Print Shop repairs Copier lease 37,000 37,000 Costs of Print Shop copier lease Supplies 33,000 33,000 Costs of Print Shop supplies. Total 70,500 70,500 46

203 FUND 8 - OTHER RESTRICTED FUNDS 881 ACTIVITY BUS USE PROPOSED ACCOUNT BUDGET BUDGET COMMENTS CODE DESCRIPTION APPROPRIATIONS Transportation Costs 74,000 74,000 Funds for maintenance of activity buses Total 74,000 74,000 5,707,802 5,487,

204 48

205

206 CHART OF ACCOUNTS STRUCTURE The Uniform Chart of Accounts consists of minimum of four dimensions. The dimensions are 1) fund, 2) function, 3) program report code, and 4) object. The first dimension is the fund code. It consists of one numeric digit. The fund is an independent fiscal accounting entity with a selfbalancing set of accounts. (Example: State Public School Fund is fund 1). The second dimension is the function code. It consists of four numeric digits and describes the purpose for which the activity exists or the type of balance sheet account. There are four types of functions codes: 1) Asset Codes (Example: 1100 Accounts Receivable); 2) Liabilities, Reserves and Fund Balance Codes (Example: 2010 Accounts Payable); 3) Revenue Codes (Example: 4110 County Appropriation); 4) Purpose Codes (Example: 5100 Regular Instructional Programs). The third dimension is the program report code. It consists of three numeric digits. The program describes a plan of activity or a funding for a particular activity. (Example: Non-Instructional Support is code 003). The fourth dimension is the object code. It consists of three numeric digits. The object is the service or commodity obtained as the result of a specific expenditure. (Example: Teachers Salary is code 121; Instructional Supplies is code 411). On most of our reports you will see a fifth dimension, three digits which is the school number. In some cases we use a sixth dimension, a third digit code to separate accounts even further, such as by director.

207 FUND CODES A fund is an independent fiscal and account entity consisting of cash and other resources together with all related liabilities, obligations, reserves, and equities which are segregated by appropriate accounting techniques for the purpose of carrying on specific activities or attaining certain objectives in accordance with established legal regulations, restrictions, or limitations. The Chart of Accounts uses six funds and one self-balancing group of accounts which we believe are appropriate for use by local school administrative units; however, other funds may be added as required. 1 State Public School Fund 2 Local Current Expense Fund 3 Federal Grant Fund 4 The Capital Outlay Fund 5 Child Nutrition 6 Special - After School Care 9 General Fixed Assets Account Group

208 REVENUE CODES Revenues received by a local school administrative unit are classified by source of revenue by category and/or purpose within each source. The major source of revenue are: 1) State; 2) Federal; 3) County appropriations; 4) Supplemental Taxes; and 5) Other revenues. NOTE: When possible, program report codes should be used with revenue codes to segregate a broad revenue category into its component parts. Also, the fourth digit of the revenue code may be used to further break down revenues to a more detailed level. REVENUES FROM STATE AND FEDERAL SOURCES (3000) 3100 State Public School Fund Revenue OTHER STATE ALLOCATIONS FOR CURRENT OPERATIONS (3200) AND (3300) 3200 State Revenue - Other Funds 3211 Textbooks 3250 Sales and Use Tax Revenue STATE ALLOCATIONS RESTRICTED TO CAPITAL OUTLAYS (3400) 3400 State Allocations Restricted to Capital Outlays 3460 Public School Capital Fund - Lottery REVENUES FROM FEDERAL SOURCES - UNRESTRICTED (3500) 3590 Unrestricted Federal Grants REVENUES FROM FEDERAL SOURCES - RESTRICTED GRANTS (RECEIVED THROUGH DPI) (3600) 3600 Federal Fund Revenue 3700 Federal Revenue - Other Funds

209 OTHER REVENUES FROM FEDERAL SOURCES - RESTRICTED GRANTS (38XX) 3800 Other Restricted Grants 3811 USDA Grants - Regular 3812 USDA Grants - Cash in Lieu of Commodities 3813 USDA Grants - Non-Food Assistance 3814 USDA Grants - Summer Feeding Programs 3815 USDA Grants - Commodities Used 3850 Titles IV and VI of Civil Rights Act REVENUES FROM LOCAL AND OTHER SOURCES (4000) LOCAL SOURCES GENERAL (4100) 4110 County Appropriation 4120 Supplemental Taxes - Current Year 4130 Supplemental Taxes - Prior Years 4140 Local Government Sales Tax LOCAL SOURCES - TUITION AND FEES (4200) 4210 Tuition and Fees

210 LOCAL SOURCES - REVENUES (4300) 431X SALES REVENUES - CHILD NUTRITION 434X KINDERGARTEN BREAKFAST 4311 Sales - Breakfast - Full Pay 4341 State Reimbursement - Kindergarten Breakfast 4312 Sales - Breakfast - Reduced 4313 Sales - Breakfast - Adults 4314 Sales - Lunch - Full Pay 4315 Sales - Lunch - Reduced 4316 Sales - Lunch - Adults 4317 Sales - Special Milk Program 4318 Sales - Supplement Sales 4319 Sales - Other 432X CATERED MEALS 4321 Catered Breakfasts 4322 Catered Lunches 4323 Suppers and Banquets 4324 Catered Supplements 433X SUPPLEMENTS 4331 Paid Student Meal Supplement 4332 Reduced Student Meal Supplement

211 LOCAL SOURCES - UNRESTRICTED (4400) 4410 Fines and Forfeitures 4420 Rental of School Property 4430 Contributions & Donations 4440 ABC Revenues 4450 Interest Earned on Investments 4470 Income from Endowment and other Trust Funds 4480 Warehouse Revenue 4490 Other Local Operating Revenues LOCAL SOURCES - RESTRICTED (4800) 4810 Bond and Note Proceeds 4811 County Installment Purchase 4812 Restricted Sales Taxes 4820 Disposition of School Fixed Assets 4830 Federal Revenues Sharing 4840 Insurance Settlement on School Property 4850 Lease Purchase/Installment Purchase

212 LOCAL SOURCES - RESTRICTED (4800) continued 4860 Installment Purchases - Guaranteed Energy Savings Contract 4880 Indirect Cost Allocated 4890 Other Restricted Local Sources SPECIAL REVENUE SERVICES (4900) 4910 Fund Balance Appropriated FUND TRANSFERS (4920) 4921 Transfer from the State Public School Fund 4922 Transfer from the Local Current Expense Fund 4923 Transfer from the Federal Grants Fund 4924 Transfer from the Capital Outlay Fund 4925 Transfer from the Multiple Enterprise Fund 4926 Transfer from Special Funds of Individual Schools

213 PURPOSE CODE Purpose means the reason for which something exists or is used. Purpose includes the activities or actions that are performed to accomplish the objectives of a local school administrative unit. For budgeting and accounting purposes, expenditures of a local school administrative unit are classified into five purposes as follows: 5000 Instructional Services 6000 System-wide Support Services 7000 Ancillary Services 8000 Non-Programmed Charges 9000 Capital Outlay The "purpose dimension" is broken down into a function level at the second digit and, where appropriate, into a sub-function level at third digit. The fourth digit of this dimension is not currently required by NCDPI, but is highly recommended for your use to future break down the purpose of the expenditure. NCDPI, however, will replace the last digit of the purpose code with a zero (0) for NCDPI reporting purposes.

214 INSTRUCTIONAL SERVICES (5000) 5110 Regular Curricular Services Reserved for future use 5111 JROTC Curricular Services Alternative Programs and Services 5112 Cultural Arts Curricular Services 5310 Alternative Instructional Services K Physical Education Curricular Services 5320 Attendance and Social Work Services 5114 Foreign Language Curricular Services 5330 Remedial and Supplemental K-12 Services 5115 Technology Curricular Services 5340 Pre-K Readiness/Remedial and Supplemental Services 5116 Homebound/Hospitalized Curricular Services 5350 Extended Day/Year Instructional Services 5120 CTE Curricular Services 5351 Before/After School Instructional Services 5200 Special Populations Services 5352 Intersession Instructional Services 5210 Children With Disabilities Curricular Services 5353 Summer School Instructional Services 5211 Homebound Curricular Services 5354 Saturday School Instructional Services 5220 Children With Disabilities CTE Curricular Services 5400 School Leadership Services 5230 Pre-K Children With Disabilities Curricular Services 5401 School Principal 5240 Speech and Language Pathology Services 5402 School Assistant Principal 5241 Pre-K Speech and Languge Pathology Services 5403 School Treasurer 5250 Audiology Services 5404 School Clerical Support 5260 Academically/Intellectually Gifted Curricular Services 5270 Limited English Proficiency Services

215 5500 Co-Curricular Services SYSTEM-WIDE SUPPORT SERVICES (6000) 5501 Athletics 6100 Support and Development Services 5502 Cultural Arts 6110 Regular Curricular Support and Development Services 5503 School Clubs & Other Student Organizations 6111 JROTC Curricular Support and Development Services 5600 Reserved for Future Use 6112 Cultural Arts Curricular Support and Development Services 5700 Reserved for Future Use 6113 Physical Education Curricular Support and Development Services 5800 School-Based Support Services 6114 Foreign Language Curricular Support and Development Services 5810 Educational Media Services 6115 Technology Curricular Support and Development Services 5820 Student Accounting 6116 Homebound/Hospitalized Curricular Support and Development Services 5830 Guidance Services 5840 Health Support Services 6120 CTE Curricular Support and Development Services 5850 Safety and Security Support Services 5860 Instructional Technology Services 5870 Staff Development Unallocated 5880 Parent Involvement Services 5890 Volunteer Services 5900 Reserved for Future Use

216 6200 Special Population Support and Development Services 6400 Technology Support Services 6201 Children With Disabilities Support and Development Services 6401 Technology Services 6202 CTE Children With Disabilities Curricular Support and 6402 Information Management Systems Services Development Services 6403 Technology User Support Services 6203 Pre-K Children With Disabilities Support and Dev. Services 6500 Operational Support Services 6204 Speech and Language Pathology Support and Dev. Services 6510 Communication Services 6205 Audiology Support and Development Services 6520 Printing and Copying Services 6206 Academically/Intellectually Gifted Support and Dev. Services 6530 Public Utility and Energy Services 6207 Limited English Proficiency Support and Development Services 6540 Custodial/Housekeeping Services 6300 Alternative Programs and Services Support and Development Services 6550 Transportation Services 6301 Alternative Instructional Programs K-12 Support Services 6560 Warehouse and Delivery Services 6302 Attendance and Social Work Support Services 6570 Facilities Planning, Acquisition and Construction Services 6303 Remedial and Supplemental Services K-12 Support Services 6580 Maintenance Services 6304 Pre-K Readiness/Remedial and Supplemental Support Services 6590 Reserved for Future Use 6305 Extended Day/Year Instructional Support Services 6600 Financial and Human Resource Services

217 6610 Financial Services 6800 System-wide Pupil Support Services 6611 Financial Management Services 6810 Educational Media Support Services 6612 Purchasing Services 6820 Student Accounting Support Services 6613 Risk Management Services 6830 Guidance Support Services 6614 Resource Development Services 6840 Health Support Services 6620 Human Resource Services 6850 Safety and Security Support Services 6621 Human Resource Management 6860 Instructional Technology Support Services 6622 Recruitment Services Reserved for Future Use 6623 Staff Development Services 6900 Policy, Leadership and Public Relations Services 6624 Salary and Benefit Services 6910 Board of Education Reserve for Future Use 6920 Legal Services 6700 Accountability Services 6930 Audit Services 6710 Student Testing Services 6931 Internal Audit 6720 Planning, Research Development and Program Eval External Audit 6940 Leadership Services 6941 Office of the Superintendent 6942 Deputy, Associate, and Assistants 6950 Public Relations and Marketing Services

218 ANCILLARY SERVICES (7000) 7100 Community Services 7200 Nutrition Services 7300 Adult Services NON-PROGRAMMED CHARGES (8000) 8100 Payments to Other Governmental Units 8200 Unbudgeted Funds 8300 Debt Services 8400 Interfund Transfers 8500 Contingency 8600 Educational Foundations 8700 Scholarships CAPITAL OUTLAY (9000)

219 PROGRAM REPORT CODES A program report code (PRC) designates a plan of activities or funding designed to accomplish a predetermined objective. This dimension of program report codes allows the unit a framework for classifying expenditures by program to determine cost. State and Federal OO1 Classroom Teachers O14 Career Technical Education - Program Support Funds OO2 Central Office Administration O15 School Technology Fund OO3 Non-Instructional Support Personnel O17 Career Technical Education - Program Improvement OO4 Instructional Support - Non-Certified O19 Small County Supplement Funding OO5 School Building Administration O2O Foreign Exchange Teachers OO6 Waivers for Unavailable Categories O21 Military Differential Pay OO7 Instructional Support - Certified O22 Mentors Programs OO8 Dollars for K-3 Teachers O23 Career Technical Education - Tech Prep Education OO9 Non-Contributory Employee Benefits O24 Disadvantage Student Supplemental Funding O1O Dollars for Certified Personnel O26 McKinney-Vente-Homeless Assistance O11 NBPTS Education Leave O27 Teacher Assistants O12 Driver Training O28 Staff Development O13 Career Technical Education - Months of Employment O29 Behavioral Support

220 PROGRAM REPORT CODES (continued) State and Federal O31 Low-Wealth Counties Supplemental Funding O5O ESEA Title I - Basic Program O32 Children with Special Needs O51 ESEA Title I - Migrant Education O33 ABC Incentive Award O52 Literacy Coaches O34 Academically/Intellectually Gifted O54 Limited English Proficiency (LEP) O35 Child Nutrition O55 Learn & Earn (ECHS) O36 Charter Schools O56 Transportation of Pupils O37 ABC Intervention Assistance Team Funding O57 Abstinence Education O40 Title I Comprehensive School Reform Demonstration O59 Title V - Innovative Education Programs O41 FIE Comprehensive School Reform O6O IDEA Title VI - B Handicapped O44 IDEA VI B Capacity Building and Improvement O61 Classroom Materials/Instructional Supplies and Equipment O45 Compensation Bonus O63 Children with Special Needs - Spec. Funds O46 Federal Charter School Competitive Grant O64 Learn and Serve America O48 Title IV - Safe and Drug Free Schools & Communities O65 ESEA Title I - Even Start O49 IDEA Title VI - B Pre-School

221 PROGRAM REPORT CODES (continued) State and Federal O66 Assistant Principal Intern O82 State Improvement Grant O67 Assistant Principal Intern - Full Time MSA Student O83 At-Risk Student Service - Closing the Gap O68 Alternative Programs and Schools O84 High Student Achievement O69 At-Risk Student Services O85 Class Size Reduction O7O IDEA VI-B Children with Disabilities - Targeted Assistance O86 Charter School Continuing Federal Aid O71 Education Reform Pilot Program O87 ESEA Title I Accountability O72 Improving Student Accountability Standards O88 Reading Excellence - Local Reading Improvement Grant O73 School Connectivity O89 Reading Excellence Tutorial Assistance O74 Public School Building Capital Fund O91 Small, Rural Schools Achievement Program (SRSA) O75 Critical School Facility Needs Fund O92 Continually Low Performing O76 Public School Capital Fund - Lottery O93 High Priority Schools O77 Half-Cent Sales Tax Funds O94 Recruitment Retention Bonuses O78 Public School Building Bonds O95 Special Dollar Allotment O79 Medicaid Direct Services Reimbursement Program O96 Special Position Allotment O80 Math Science Teacher Supplement 1OO School Repair & Renovation - Emergency O81 School Technology Pilot

222 PROGRAM REPORT CODES (continued) State and Federal 113 Summer Program Mini Grant 1O1 School Repair & Renovation - IDEA 114 Children with Disabilities - Risk Pool 1O2 School Repair & Renovation - Technology 115 Emergency Impact Aid 1O3 Title II-Improving Teacher Quality - Transferability In & Out 116 Emergency Impact Aid - IDEA 1O4 Title III-Language Acquisition Grant 117 School Improvement Grant O5 ESEA Title I-School Improvement 118 IDEA VIB-Special Needs Target 1O6 Reading First State Grant 140 ARRA - Education Stabilization 1O7 Education Technology - Formula - Transferability In & Out 141 ARRA - Title I 1O8 Education Technology - Competitive 142 ARRA - Title I - School Improvement 1O9 Rural and Low-Income Schools (RLIS) 144 ARRA - IDEA - VI B 11O Title IV - 21st Century Community Learning Centers 145 ARRA - IDEA - Preschool 111 Title III - Language Acquisition - Significant Increases 146 ARRA - Education Technology 112 Title II - B - Math & Science Partnerships 148 ARRA - McKinney Vento 113 Summer Program Mini Grant 155 Education Jobs Fund

223 PRC's - LOCAL For local funds, if we are using funds in the same manner as the state, we will use their designated PRC. For example, regular teachers are 001, assistants are 027, and clerical is 003. If we are using funds in a different manner than the state's defined PRC'S, we must use our unique number. Following are PRC's that are available for use for local funds during Regular Teachers 056 Transportation 002 Administrative 061 Instructional and School Funds 003 Classified Support (Clerical & Custodians) 706 Other Local Transportation 005 School Administrators 801 General Operations 007 Certified Support 802 Plant Operation 009 Non-Contributory Employee Benefits 803 Cultural Arts Supplements 015 Technology 814 Impounded Vehicles 027 Teacher Assistants 843 Cultural Arts 035 Child Nutrition 882 Athletics 036 Charter Schools

224 PRC's - FUND 8 - OTHER RESTRICTED FUNDS For Fund 8 Other Restricted Funds, if we are using funds in the same manner as the state, we will use their designated PRC. For example, regular teachers are 001, assistants are 027, and clerical is 003. If we are using funds in a different manner than the state's defined PRC'S, we must use our unique number. Following are PRC's that are available for use for other restricted funds during Driver Education 590 Annie Penn Grant Principal's Fund Grant 024 DSSF 591 School Health Coordinator 032 Exceptional Children 592 Annie Penn Grant - Conscious Discipline 034 AIG 593 RAF - Student Health Center 048 Alcohol & Drug Defense 594 Annie Penn Grant - Wireless Grant 049 Pre-School 595 Annie Penn Grant - Active Board Grant 050 Parent Resource Center 596 RAF - Science Classroom 051 Migrant 597 RAF - Special Ed Computers 055 Early College 598 RAF - Teacher Laptop Initiative 069 Remediation 599 KB Reynolds - Weight Room to Wellness 301 ROTC 615 School Nurse Funding Initiative 305 Medicaid Administrive Outreach 715 Technology Programs 306 Medicaid Fee for Service 800 Employee Badge Replacement 311 GEAR UP 801 Tuition & Fees 332 PEP Grant 804 Reading Is Fundamental 340 NC Quest - Improve Teacher Quality 805 Rental 403 Quality Schools 806 Children's Fund 410 Early Childhood Center 808 I.B. Program 411 Sales Tax Refund from State Expenditures 809 Scholar/Athlete 501 Superintendent of the Year 810 SERVE 502 RAF - Parent Advocate Position 811 Bright Beginnings 503 NC STEP-Teacher Education Program 814 Impounded Vehicles 574 Rockingham County Education Foundation 819 School Health Advisory Council 575 Golden Leaf STEM Initiative Project 820 Marguerite Pratt Chapman Funds 576 Chromebook Self Insurance 821 Teacher Of The Year 577 RAF - Healthy Cafeteria Project 822 Regional Principal of the Year 578 USTEP 833 Cultural Arts Contributed 579 Wal-Mart Foundation - GEAR UP 834 Cultural Arts - Keystone Contributed 580 RAF - GEM Grant 835 Bible Teachers 581 APEX Learning 836 March of Dimes Fund Raiser 582 Project Connect Grant 837 WRMS Summer STEM Enrichment 583 RAF - Wellness Grant 838 Central Office Flag Pole Contributions 584 Schoolwide Wireless Initiative 839 RAF - Walking Classroom Grant 585 RAF - Social Workers Fund 840 United Way Contributions 586 Dental Services 880 Print Shop 587 Annie Penn Grant - Migrant 881 Activity Bus Use 588 Annie Penn Grant - Reidsville Parent Center 890 Scholarships 589 SPARK

225 Object means the service or commodity obtained as a result of a specific expenditure. OBJECT CODES 100 Salaries 200 Employer Provided Benefits 300 Purchased Services 400 Supplies and Materials 500 Capital Outlay 600 Reserved for Future Use 700 Transfers These broad categories are subdivided to obtain more detailed information about objects of expenditures. (Category numbers are not valid account codes, example 100, 200 etc.) A three-digit serial number is used to provide detailed information. Salaries (100) Administrative Personnel (110) Instructional Personnel - Certified (120) 111 Superintendent th and 12th Installment Accrual 112 Associate and Deputy Superintendent 121 Teacher 113 Director and/or Supervisor 122 Interim Teacher - (Paid at Non-Certified Rate) 114 Principal/Headmaster 123 JROTC Teacher 115 Finance Officer 124 Foreign Exchange (VIF) 116 Assistant Principal (Non- teaching) 125 New Teacher Orientation 117 Other Assistant Principal Assignment 126 Extended Contracts 118 Assistant Superintendent 128 Re-employed Retired Teacher - Exempt from the Earnings Cap

226 Instructional Support Personnel - Certified (Teacher Pay Schedule) (130) 131 Instructional Support I - Regular Teacher Pay Scale 153 Administrative Specialist (Central Support) 132 Instructional Support II - Advanced Pay Scale Substitute Personnel (160) 133 Psychologist 162 Substitute Teacher - Regular Teacher Absence 134 Teacher Mentor 163 Substitute Teacher - Staff Development Absence 135 Lead Teacher 164 Substitute Teacher - Full-Time Non-Certified Instructional Support Personnel - Non-Certified (140) 165 Substitute - Non-Teaching 141 Teacher Assistant - Other 166 Teacher Assistant Salary When Substituting (Staff Development Absence) 142 Teacher Assistant - NCLB 167 Teacher Assistant Salary When Substituting (Regular Teacher 143 Tutor (within the instructional day) Absence) 144 Interpreter, Brallist, Translator, Education Interpreter Operational Support Personnel (170) 145 Therapist 171 Driver 146 Specialist (School - Based) 172 Driver Overtime 147 Monitor 173 Custodian 148 Non Certified Instructor 174 Cafeteria Worker 149 School Resource Officer 175 Skilled Trades Technical and Administrative Support Personnel (150) 176 Manager 151 Office Support 177 Work Study Student 152 Technician Specialist 178 Day Care/Before/After School Care Staff

227 Supplementary and Benefits-Related Pay (180) Employer Provided Benefits (200) 181 Supplement/Supplementary Pay Federal Insurance Compensation Act (210) 182 Employee Allowances Taxable 210 Employer's Social Security Cost - Installment Accrual 183 Bonus Pay 211 Employer's Social Security Cost - Regular 184 Longevity Pay Retirement Benefits (220) 185 Bonus Leave Payoff 220 Employer's Retirement Cost - Installment Accrual 186 Short Term Disability Payments - Beyond Six Months 221 Employer's Retirement Cost - Regular 187 Salary Differential 228 Employer's Retirement Costs - Re-employed Retired Teacher 188 Annual Leave Payoff Not Subject to the Cap 189 Short Term Disability Payments - First Six Months 229 Other Retirement Cost Extra Duty Pay (190) 191 Curriculum Development Pay 192 Additional Responsibility Stipend 193 Mentor Pay 194 State Designated Stipend 195 Planning Period Stipend 196 Staff Development Participant Pay 197 Staff Development Instructor 198 Tutorial Pay Insurance Benefits (230) 231 Employer's Hospitalization Insurance Cost 232 Employer's Workers' Compensation Insurance Cost 233 Employer's Unemployment Insurance Cost 234 Employer's Dental Insurance Cost 235 Employer's Life Insurance Cost 239 Other Insurance Cost 199 Overtime Pay

228 Other Employee Benefits (290) Property Services (320) (con't) 291 Payments to/for Injured Employees 325 Contracted Repairs & Maintenance - Land & Buildings 299 Other Employee Benefits 326 Contracted Repairs & Maintenance _ Equipment Purchased Services (300) 327 Rentals/Leases Professional and Technical Services (310) 329 Other Property Services 311 Contracted Services 312 Workshop Expenses/Allowable Travel 313 Advertising Cost 314 Printing and Binding Fees 315 Reproduction Costs 316 Teach for America 317 Psychological Contract Services 318 Speech and Language Contract Services 319 Other Professional and Technical Services Property Services (320) 321 Public Utilities - Electric Services 322 Public Utilities - Natural Gas Transportation Services (330) 331 Pupil Transportation - Contracted 332 Travel Reimbursement 333 Field Trips Communications (340) 341 Telephone 342 Postage 343 Telecommunications Services 344 Mobile Communication Costs 345 Security Monitoring 349 Other Communication Services 323 Public Utilities - Water and Sewer 324 Waste Management

229 Tuition (350) Debit Services (380) 351 Tuition Fees 381 Debt Service - Principle 352 Employee Education Reimbursement 382 Debt Service - Interest 353 Eckerd Youth Camps Dues & Fees (360) Other Administrative Costs (390) 361 Membership Dues & Fees 391 Tax Payments 362 Bank Service Fees 392 Indirect Cost 363 Assessments/Penalties 393 Contingency Funds Insurance and Judgments (370) 399 Unbudgeted Funds 371 Liability Insurance Supplies & Materials (400) 372 Vehicle Liability Insurance School & Office Supplies (410) 373 Property Insurance 411 Supplies & Materials 374 Judgments Against the Local School Administrative Unit 412 State Textbooks 375 Fidelity Bond Premium 413 Other Textbooks 376 Pupil Transportation Insurance 414 Library Books (Regular and Replacement) 377 Payments to Injured School Children 418 Computer Software & Supplies 378 Scholastic Accident Insurance 379 Other Insurance and Judgments

230 Operational Supplies (420) Capital Outlay (500) 421 Fuel for Facilities Land (510) 422 Repair Parts, Materials, & Related Labor, Grease, & Anti-Freeze 511 Purchase of New Sites 423 Gas/Diesel Fuel 512 Land Additions to Existing Sites 424 Oil Buildings (520) 425 Tires & Tubes 521 Purchase of Existing Buildings Food Supplies (450) 522 General Contract 451 Food Purchases 523 HVAC Contract 452 USDA Commodity Foods 524 Electrical Contract 453 Food Processing Supplies 525 Plumbing Contract 454 Inventory Loss 526 Architects Fees 455 Meal Sales Discount 527 Construction Management Contracts 459 Other Food Purchases 528 Carpentry Contracts Non-Capitalized Equipment (460) 529 Miscellaneous Contracts & Other Charges 461 Furniture and Equipment - Inventoried 462 Computer Equipment - Inventoried Sales & Use Tax (470) 471 Sales & Use Tax Expense Improvements Other Than Buildings (530) 531 Improvements to New Sites 532 Improvements to Existing Sites 472 Sales & Use Tax Refund (Contra-expenditure)

231 Equipment (540) Transfers To Other Funds (710) 541 Purchase of Equipment - Capitalized 711 Transfers to the State Public School Fund 542 Purchase of Computer Hardware - Capitalized 712 Transfers to the Local Current Expense Fund Vehicles (550) 551 Purchase of Vehicles 552 License & Title Fees Library Books (560) 561 Library Books - Capitalized Depreciation (570) 571 Depreciation Transfers (700) 713 Transfers to the Federal Grant Fund 714 Transfers to the Capital Outlay Fund 715 Transfers to the Multiple Enterprise Fund 716 Transfers to the Individual School Fund 717 Transfers to Charter Schools 718 Transfers to Private Schools Transfers Within A Fund (720) 721 NCLB Transferability _ Transfer In 722 NCLB Transferability - Transfer Out

232 SCHOOL NUMBERS 302 BETHANY ELEMENTARY 362 NEW VISION SCHOOL OF MATH, SCIENCE, & TECHNOLOGY 310 CENTRAL ELEMENTARY 366 REIDSVILLE HIGH SCHOOL 314 DALTON MCMICHAEL HIGH SCHOOL 374 REIDSVILLE MIDDLE SCHOOL 318 DOUGLASS ELEMENTARY 378 ROCKINGHAM COUNTY HIGH SCHOOL 322 DRAPER ELEMENTARY 379 ROCKINGHAM COUNTY EARLY COLLEGE HIGH SCHOOL 327 HUNTSVILLE ELEMENTARY 380 ROCKINGHAM COUNTY MIDDLE SCHOOL 330 J.E. HOLMES MIDDLE SCHOOL 386 SOUTH END ELEMENTARY 334 DILLARD ELEMENTARY 390 STONEVILLE ELEMENTARY 344 LEAKSVILLE-SPRAY ELEMENTARY 392 SCORE CENTER 347 LINCOLN ELEMENTARY 394 WESTERN ROCKINGHAM MIDDLE SCHOOL 350 MONROETON ELEMENTARY 398 WENTWORTH ELEMENTARY 354 JOHN M. MOREHEAD HIGH SCHOOL 402 WILLIAMSBURG ELEMENTARY 358 MOSS ST. ELEMENTARY

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